会计处理

For example, the divestiture of assets accounting treatment (ie, from the balance sheet delete) can improve the capital adequacy ratio and other economic performance indicators.

例如，剥离资产的会计处理（即，从资产负债表中删除）可以提高资本充足率和其他经济性能指标。

Enterprises should take good advantage of the practice for duty exemption, withholding and drawback for export goods to reduce the capital employment for duty drawback.

退税的会计处理比较复杂，对退税额的计算也要求很高的准确性，生产企业应利用出口货物的"免、抵、退"税办法，减少退税资金占用。

To study the policy about accounting transaction of exploration, development, extraction and selection according to production procedure in extractive coal industry, three-dimension presentation model of information on economic interest, social responsibility, resource and protecting environment.

按照煤炭采掘业生产程序分别对勘查阶段、开发阶段、采掘阶段和洗选阶段的会计处理，以及关于经济利益、社会责任和资源与环保信息的三维呈报模式进行政策性研究；即财务报告表述模式由主要财务报告(基本财务报表和特定财务报表)、辅助财务报告(财务报表附表和财务报表附注)和补充财务报告三维模式构成，特别是主要财务报告划分出财务报告使用者的共同需求和主要利益相关者的特定需求的基本财务报表和特定财务报表。

Nevertheless, they do not have their corresponding particularity in the accounting arrangement of the immaterial assets and therefore, demand urgent improvement.

而目前高新技术企业在无形资产的会计处理上却没有体现其应有的特点，因而亟需加以改进。

Price tells the manufacturer or retailer, if his accounting methods are good enough, how much profit he will make; and it tells the purchaser what the cost will be to him, though cost is not necessarily reckoned purely in terms of immediate cash payment.

价格告诉制造商或零售商，如果他的会计处理方法是不够好，有多少利润，他将和它告诉买主什么费用将是他的，但不一定是成本计算方面的纯粹立即支付现金。

Summary of significant accounting treatment method , such as depreciation method , inventory valuation method , etc., and other matters to be noted

一重要会计处理方法，如折旧方法、存货计价方法等及其他应行注释事项之汇总说明。

This accounting treatment is usually required when ownership of an investee company reaches 20%.

当持有投资对象超过 20%股份时，即采用这种会计处理方式。

In this paper,the author analyses the problems in value-added tax,accounting and puts forward some relevent resoling meth

本文分析了增值税会计处理中存在的问题，并提出了相关的建议

The main methods used in this paper are comparison analysis, qualitative research and theoretical research.

论文主要运用了比较分析，定性分析的研究方法，系统的分析了我国租赁业会计处理方面的发展历程。

And the system of treasury stocks is a compositive system that is about the quarry of treasury stocks, the condition and the mode to hold those stocks, the price and profess to re-issue the stocks, how to deal with those in accounting, and the construction of the assistant credit systems.

而库藏股制度则是通过对库藏股来源、持有库藏股的条件、取得的方式、取得自己股票的比例、库藏股重新发行、会计处理等实体上的相关规定及库藏股的取得、持有、再次发行的程序和围绕前者建立的相关信用制度而形成一个完整体系意义上的股份制度。

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。