会计处理

It is a more convincing defense to produce evidence to support accounting records or to argue that generally accepted procedures were used than to assert that the entries seemed reasonable at the time.

出示证明会计记录的凭证，或申辩使用的是普遍接受的程序比宣称会计处理在当时看起来是合理的，是更具有说服力的防卫手段。

It will affect banking in the accounting treatment , the confirmation and measurement of financial instruments and so on.

新会计准则对我国商业银行的会计处理、金融工具的确认和计量等产生了较大的影响。

The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?

新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？

Refers to the so-called accounting policies followed in accounting is the specific principles and specific accounting treatment.

所谓会计政策是指企业在会计核算是所遵循的具体原则以及具体的会计处理方法。

There are a lot of reasons to produce these questions, for example, lease business accountant deal with complicatedness , accounting personnel do not have high professional qualifications, and so on, a main one is that the lease accounting standards not perfect enough among them.

产生这些问题的原因有很多，诸如租赁业务会计处理复杂、会计人员业务素质不高等等，其中最主要的原因是租赁会计准则的不完善。

According to the consistency principle, accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.

根据一致性原则，会计核算和财务报表应当按照规定的会计处理方法进行和编制，会计信息应当具有可比性并便于进行分析。

Examples include depreciation methods, inventory valuation methods, debt restructuring methods, and etc.

这些会计政策包括同一经济业务因为不同会计方法的选用而产生的纳税筹划，例如固定资产折旧方法、存货计价方法等，还包括同一经济业务因为具体操作方式的选择而产生的会计处理方式的差异，例如债务重组方式的选择等等。

Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.

由于我国实行的是税会分离模式，因此税法上在确定应纳税所得额和会计在确认利润的时候，二者之间必然有很多的差异，既有永久性的差异也有时间性的差异，长期股权投资权益法导致的差异比较难以把握，因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

The enterprise on metric foundation and tax authority are used respectively " authority duty happens make ", should the difference cent between revenue increase and accountant accrual is permanent difference and provisionality difference, of provisionality difference cross period booth to deserve to go up use partial amortize method, provisionality difference crosses period booth to match an accountant method of balance sheet debt is used on processing.

随着社会主义市场经济的不断健全和完善，我国在企业所得税会计方面：性质上坚持"费用观"，计量基础上企业和税务机关分别采用"权责发生制"，把应税收益和会计收益之间的差异分为永久性差异和暂时性差异，暂时性差异的跨期摊配上采用部分摊销法，暂时性差异跨期摊配会计处理上采用资产负债表债务法。

The small corporation accounting system issued by the ministry of finance,simplifies the accounting procedure,regularizes the course of the small corporation,improves the quality of the accounting information,strengthens the internal control of the small corporation,and speeds up the building of the small corporation.

财政部颁发的《小企业会计制度》针对小企业的特点，提出了一些简化的会计处理方法，这对于规范小企业行为、提高会计信息质量、加强小企业内部控制、促进小企业的良性发展都具有十分积极的意义。

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。