Cogitation and comparation of Accounting standards on contingency of China with international accounting standard;
我国“或有事项”会计准则与国际会计准则的比较与思考
Elementary discussion on contingency and its accounting treatment;
浅谈或有事项及其会计处理
?Accounting Standards for Business Enterprises : Contingencies 》 (1998) and 《Accounting Standards for Business Enterprises : Events Occurring After the Balance Sheet Date》(2000) prescribed the accounting treatments for contingencies and events after date.
《企业会计准则———或有事项》(1 998)和《企业会计准则———资产负债表日后事项》(2 0 0 0 )分别规范了或有事项和日后事项的会计核算及其信息披露。
The contingent item is hard to master in the accounting work.
或有事项是会计实务中比较难把握的事项。
The noticeable feature of contingent items is uncertainty.
或有事项的显著特征是具有不确定性。
Based on the analysis of contingent items, the paper points out the accounting process principles on contingent items in further, and interprets the recognization and measurement of contingent items.
在对或有事项分析的基础上 ,进一步对或有事项的会计处理原则进行了阐述 ,并解释了或有事项的确认与计
Paying Attention to Some Problems in Dealing with Possible Item Accounting;
或有事项会计处理应注意的几个问题
A Brief Talk on the Application of the Principle of Prudence in Contingent Event;
浅议谨滇性原则在或有事项中的运用
Comparison between China s and International Accounting Standards in Contingencies;
中国与国际会计准则《或有事项》之比较
The Uncertainty of Contingencies and the Financial Treatment;
论或有事项的不确定性及其处理方法
Discrimination of Several Important Concepts in the Criterion of Probably Item;
或有事项准则中的几个重要概念辨析
Some Thoughts on Criterion of Enterprise Accounting-Uncertain Items;
对《企业会计准则—或有事项》的思考
Understanding"uncertainty":the key way to accounting contingency;
理解“不确定性”:或有事项处理的关键
Elementary Analyzing the Accounting Examination Emphases of the Contingent Proceeding below the New Accountancy Norm;
浅析新会计准则下或有事项的会计核算重点
Application of Accountants Professional Judgment in the Probable Transaction Standard;
浅谈会计职业判断在《或有事项》准则中的应用
Towards the Status and Principles of the Accounting of Contingencies in Our Country;
略论我国或有事项会计处理的现状及原则
The Existing Problems and Standard Further Improving Suggestions in Contingency Standard;
或有事项准则存在的问题及进一步完善的建议
On the Reflection of the Professional Judgement in the Accounting Procession of the Probable Transaction;
职业判断在或有事项会计处理中的体现
Explain the basic concept of enterprise s accounting standard for contingency;
解读《企业会计准则——或有事项》的基本概念
Illustrate the trade-off between reliability and relevance of accounting numbers in the accounting for contingencies.
说明在处理或有事项时对会计数字的可靠性和相关性的权衡。
or there is an error or defect in an entry in the register;
或注册记录册内的记载事项有错误或欠妥善；
Justification or valid grounds for an act or a course of action.
依据为某一行为或某项事业提供支持证明其有效之事（物、言辞等）
He may do all things ancillary to the powers conferred by this section; or reasonably necessary for the discharge of its functions under thisOrdinance.
他可进行与本条所赋权力附带有关之所有事项；或根据本条例执行职务时按理须办之事项。
To abandon a project or enterprise.
放弃某项计划或事业。