会计处理

During the dissolution and liquidation of the company, except for the fulfilling of certain legal process, the liquidation of assets, the settlement of debts, and the distribution of residual assets and corresponding accounting treatment are also the main parts of the whole procedure of dissolution and liquidation.

公司在解散清算过程中，除要履行一定的法律程序之外，公司资产的清理、公司债务的清偿和公司剩余资产的分配等及其相应的会计处理是整个清算过程的主要内容。

Cause weighty series of amount due genuinely bring into play such energetic action and effect by means of the acquirement to these problems, Can ease the business shoulders ,It is tired to assist the state-owned enterprise to come off ,Accelerate the entire national economy development .

通过对这些问题的探讨使债务重组真正地发挥其积极的作用和效果，能够减轻企业负担，帮助国有企业脱困，促进整个国民经济的发展。关键词：债务重组，会计处理方式，建议

The deficiency of stimulation and constrain to administrators has severely restricted the development of our state-owned business enterprises. In recent years, a number of public companies attended to carry out ESO stimulating institution, and some problems stood out during operational process, in which the most stubborn one was how to deal with accounting treatment canonically.

对经营者的激励与约束不足已严重制约了我国企业的发展，近几年一些上市公司尝试推出了经理人股票期权的激励制度，在运行过程中出现了一些问题，其中如何进行规范的会计处理是最棘手的难题之一。

In capital fund system, two countries have very big difference and have different detail item of capital fund.

两国在资本公积金制度方面有很多差异并有不同明细项目和会计处理方法。

In the appendix of the thesis, account settlement of CCM and entry method in the journal of cash fluxion among corporation, cash settlement center, bank and etc. are explained in details, and the regulations of cash management in corporation group are also listed.

本文还以附录的方式对资金结算业务的会计处理进行了说明，并通过会计分录的方式说明资金在企业、资金结算中心、外部银行或企业间的流动；在附录中还介绍了集团公司在资金管理方面的一些规章制度。

The principle of consistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed.

一致性原则是指会计处理方法前后各期应当一致，不得随意变更。电视应用了放映电影的投影原理。

The principle of consistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed .

一致性原则是指会计处理方法前后各期应当一致，不得随意变更。尚未改变的主要缺点是其文体臃肿呆板。

Then, the effect of the characteristic of real estate development and management to the real estate cost and expense accounting method is analyzed.

其次，分析了房地产开发经营的特点对房地产生产成本和费用会计处理的影响。

His accounting method was the Italian method of debit and credit, with daybook, journal and ledger, together with a separate opening inventory.

他的会计处理方法是借鉴的意大利方法，即由日记簿、日记和分类账，连同分开的第一次的详细目录在一起。

The "Time differences" concept and deferred method for income tax has been recognized and further developed in the international accounting field.

该《规定》中提出了永久性差异和时间性差异的概念及应付税款法和递延法、债务法的所得税会计处理办法。

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。