会计处理

This article is based on the accounting treatment of mergers and acquisitions accounting personnel in the natural order of the structure to answer these questions.

本文是按会计人员在进行并购会计处理的自然顺序的结构来回答这些问题的。

In this paper, in view of the introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?

本文主要针对我国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？

Accounting policy choices and change the accounting treatment will result in profits changes, and their impact on enterprise distribution and flows direction.

会计政策的选择与会计处理方法的改变会导致企业利润的变化，进而影响企业自己的分配以及资金的流动方向。

Differences between the results of inventory counts and book records shall be adjusted for as soon as possible after the reasons for such differences are identified.

盘存数如果与帐面记录不符，应当于查明原因后及时进行会计处理，一般在年终结帐前处理完毕。

The third chapter introduce and clarify purchase and pooling interests accounting from the conception. Compare the most differences of purchase and pooling interest accounting from six aspects which is hypothesis principle, principle of disposal, the consequences of accounting, theoretical basis, information disclose and influence of finance statement.

第三章在简要介绍购买法和权益联营法的涵义及其特点的基础上分别从会计处理假定前提、处理原则、处理结果、理论依据、信息披露、对财务报表的影响六个方面比较研究了购买法和权益联营法的主要区别，并对它们的优缺点进行评价，同时也对它们在国内外的运用现状进行了说明。

However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.The cause of capital expenditure is that financing lease lessors never yield rent revenue in the following periods.The initial direct costs are supposed to be handled as the compone...

出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出，其应当构成融资租赁资产的成本，不应当作为一种债权资产处理，并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。

The new obligation reorganization standard the behavior of enterprise's obligation reorganization, keeping the enterprise from controlling profit and prettify the accounting statement make use of this reorganization.

摘 要：财政部对《企业会计准则－债务重组》进行了修订，修订后的准则在债务重组的定义、方式，债权人和债务人的会计处理等方面都有较大的变化。

II.If, when the securities exchange decides to suspend, resume or terminate the listing, an auditing report is made by a certified accountant with explanatory notes such as unpreserved opinions, preserved opinions, negative opinions or refusal to express opinions for the accounting report (hereinafter uniformly referred to as "auditing report of unstandard and unpreserved opinions") in the regular report on which the above said decision is based, the securities exchange may organize an experts' committee to make an independent professional judgment on the major accounting treatment issues which are involved in and will affect the authenticity of profitability of the auditing report of non-standard and unpreserved opinions, and the securities exchange may make corresponding decisions on the basis of the opinions of the experts' committee.

二、证券交易所在作出暂停上市、恢复上市或终止上市决定时，如果所依据的定期报告中的财务会计报告被注册会计师出具带解释性说明段的无保留意见、保留意见、否定意见或拒绝表示意见的审计报告（以下统称&非标准无保留意见审计报告&）的，证券交易所可以组织专家委员会，对非标准无保留意见审计报告中所涉及的、影响盈利真实性的重大会计处理问题，作出独立的专业判断，证券交易所可以依据专家委员会的意见作出相应决定。

This paper focus mainly on why the distributing view is better than the expensing view, why the FASB chose the expensing view and how to regulate the accounting treatment of ESO when the ESO becomes popular in China.

本文着重解决分配观为何优于费用观、现行美国会计准则为何会选择费用观，以及在我国股票期权使用越趋普遍的情况下，如何规范好股票期权的会计处理等问题。

The report's juiciest finding relates to Lehman's use of an accounting device called Repo 105, which allowed the bank to bring down its quarter-end leverage temporarily.

该报告最有趣的发现和雷曼所使用的一种会计手段有关，这种叫做&回购105&的会计处理方式能让银行暂时地降低雷曼的季末财务杠杆比率（即资产负债表上债务所占比率）。

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。