会计处理

This essay is going to do the comparison from five parts : construction ,scope of application , Classification ,Definition, Relevant accounting entry. Then , I do some analysis about the influence of the new leasing Standard Change and some problems which should be concerned in the process.

本文主要从结构的比较、适用范围的比较、分类的比较、定义的比较和相关会计处理的比较五大部分对新旧租赁会计准则进行了比较，进而对新旧租赁会计准则变化产生的影响以及执行租赁准则应注意的问题进行分析。

On the other hand, the listed banks varied the accounting policy in different time. Because the cash basis accounting on note discount can provide more surplus management room for the banks.

另一方面，上市银行作出会计政策变更的时间也不一致，这与旧的会计处理方法一般能给管理者提供很大的盈余管理空间可随意调整会计利润有关。

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

Accounting policy is in accounting followed by the adoption of specific principles and the specific accounting treatment.

会计政策是企业在会计核算时所遵循的具体原则及所采纳的具体会计处理方法。

The dissertation begins with the further discussion attributions of the economic contract , and comparing the economic contract with the ordinary economic contract and financial instruments, I think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory.

本文共分四部分：本文首先对衍生金融工具的经济属性进行了较为深入的探讨，并将其与一般经济合约和基本金融工具进行了比较分析，认为衍生金融工具本质上是一项经济合约，具有所有经济合约所具有的共性，衍生金融工具的会计处理应建立在对履行中合约的会计处理基础之上，否则对衍生金融工具的会计处理就会缺乏理论基础。

The main body of a book main body content is a tripartite mainly mark: Part I , the financial statement obversion accountant having introduced that the new foreign currency translation of our country criterion foreign currency business accountant handles regulation and foreign currency handle regulation , are that queen culture finishes striking a rationale.

本文的主体内容主要分为三部分：第一部分，介绍了我国新外币折算准则的外币交易会计处理规定及外币财务报表折算会计处理规定，为后文打好理论基础。

The 11th accounting standards has standardised the accountant processes ofthe stock payment, but the tax treatment of the stock payment has not been standardised in the obtained tax law, which is a scotoma of the tax law of China.

我国新会计准则第11号对股份支付的会计处理8tTt8进行了规范，但股份支付的税务处理8tTt8尚未写入所得税法，成为我国税法的一个盲点。

Aligning with international practice can not be reached at one stroke,and overdriven will surely affect the sustained development of our socialist market economy.

本文分析了会计准则与社会经济发展之间的关系，论证了会计准则所确定的可供企业选择的会计处理方法的多样性应有个&度&，不能追求与国际惯例接轨一步到位，过激则会严重影响社会主义市场经济的持续稳定发展，但强调稳步过渡并不代表保守，我国会计准则的制定应具有一定的超前性。

It seems that financial statement distortion can be found everywhere in the world, domestic or foreign , for example ,Enron utilizing the SPV to manipulate the accounting treatment and information disclosure of connected transactions and Yin Guangxia, the famous listed company in China, adopting bald-faced fraud to recognize revenue.

从安然利用特殊目的实体（SPV，Special Purposed Vehicle）操纵关联交易的会计处理和报表信息披露，到银广夏赤裸裸的虚作销售收入，都引发了公众对财务报表会计信息质量的信任危机。会计信息失真成为我国会计界乃至整个经济界关注的焦点之一。

Starting from the definition and features of goodwill, the article analyses the features and constituents of goodwill, further illustrates the confirmation, calculation of goodwill created or purchased, the relevant accounting problems and negative goodwill on the basis of classical works on accounting theories and practics, puts forward the author's theoretical understanding and practical opinions on business to give full place to the goodwill accounting and keep up with the constant developing steps of accounting.

本文从商誉的涵义、特征着手，对商誉的性质和构成要素进行分析，综合会计理论和实务界的权威著作，深入阐述了自创商誉、外购商誉的确认、计量和它们的会计处理问题以及负商誉问题，提出对商誉的理论认识和实务的意见，以发挥商誉会计应有的作用，适应会计不断发展，改革与创新的步伐。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。