查询词典 recognition of income

II, not in accordance with the contract time of recognition of income.

二，不符合合同的时间确认收入。

This change would affect the recognition of income tax expenses, profit or loss and owners' equity interests of the Company.

该变更将会影响公司的当期所得税费用，从而影响公司的利润和合并股东权益。

This change would affect the recognition of income tax expenses, profit orloss and owners' equity interests of the Company.

该变更将会影响公司的当期所得税费用，从而影响公司的利润和合并股东权益。

A method by which an individual can transfer the assets from one retirement program to another without the recognition of income for tax purposes.

个人将资产从一个退休计划过户到另一个退休计划的方法，不必确认收入以缴纳所得税。

Market economy are strongly related to consumer credit due to some of its basic ideas, such as the recognition of income difference; the respect for individual; and the financial institutions' nature of maximizing their profits.

利率能否调节消费信用的供给和需求则取决于：一是消费信用的供求双方对利率的升降有没有反应，二是要看利率是不是能够反映货币的供给和需求，或者说利率有没有市场化。

The powers and responsibilities of the hair-care principles and the principle of the accounting standards at the core, but in practice they are often contradictory, in recognition of income, it does not consider the achievement of accounts receivable, while the latter Must be considered.

摘 要：权责发制原则和谨慎性原则在会计准则中处于核心地位，但二者在实际执行中又往往相互矛盾，在收入的确认上，前者不考虑应收能否实现，而按后者则必须考虑。

Adjustments to book value of investments and recognition of income or losses on the investments, which are calculated according to the net profit or losses of the invested enterprise after acquisition of its equity by the investing enterprise.

企业被投资单位净损益计算调整投资的账面价值和确认投资损益时，应当以取得被投资单位股权后发生的净损益为基础。

Shihuacaixun Wu Tao believes that the real estate business has its unique recognition of income that was not confirmed receipt of the purchase, but only in the completion of the project can be completed clearing recognized sales revenue, while income to be recognized by others.

世华财讯吴涛认为，房地产企业确认收入有其特殊性，并不在收到购房款时确认，而只有在项目完成竣工结算时才能确认销售收入，即售房收入要到交房时才能确认。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Later I discussed some disputable problems in state-owned stock transferring practice, including: recognition of income; measurement attribute of pricing; and the theoretical foundation and practice of the push-down accounting.

第二，国有股权转让定价的计量属性应当选择公允价值计量，以防止国有资产流失。第三，分析下推会计在我国国有股权转让中应用的理论基础和现实选择，并提出相关建议。

I use an example quoted by Hu Jiaqi:"It is reported that America separates the DNA of a kind of virus by making use of genetic technology and combines it with another kind of DNA. Finally, they get a kind of virulent biological agent called a "pyrotoxin". Someone discloses in private that 20 grams of such a kind of biological agent could result in the global death of 6 billion people due to infection."

我在这里例举胡家奇所引用过的例子："据报道，美国利用转基因技术，将一种病毒的DNA分离出来，与另外一种DNA进行结合，拼结成一种剧毒的"热毒素"生物战剂，且私下有人透露，这种生物战剂只需20克，就可以导致全球60亿人全部感染死亡。"

Waiting, for the queers and the coons and the Reds and the Jews.

等待着疯子和黑人还有红色共产主义者还有犹太人