The artide introduces a brief summarization of the medical equipment's financial leasing,discusses the characteristic and the action of medical equipment's financial leasing to the hospital,and the accounting processing of the medical equipment's financial leasing.
Currently,accounting processing of long-term stock right investment cost method in China, to great extent,is inclined to hand accounting processing and traditional dividend allocation conditions,which has greatly been influenced on the quality character of the accounting information.
Proceed from the accounting processing of the current long-term stock investment cost method,the paper analyzes its existence of cause and its effect of the quality of accounting information and interprets the new processing method of long-term stock investment cost under the condition of accounting by EDP and modernizing date processing.
In sum, our evidence suggests that acquiring firms structure acquisitions and expend significant resources to secure preferential accounting treatment in stock-for-stock acquisitions.
However, no attempts have been made to explore how a consumer psychologically accounts for the way a savings is obtained or how that accounting process affects subsequent purchase decisions.