会计处理

New standard revised has great changes on the definition and way of debt reorganisation, and accounting treatment of creditor and debtor.

订，修订后的新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。

Share option is introduce into China in the late of 1990', and have been developed in some degree.

但股票期权会计处理的研究相对滞后，与国际惯例存在较大差距。

Different forms of business combination stipulate different methods of accounting.

不同的企业合并方式决定其具体会计处理也不同。

Claims payable, provision for unexpired risk and provision for catastrophes meet the definition of liabilities and should be recognized as insurance liabilities.

既然应该选用资产负债法作为保险会计处理的方法，而资产负债法强调的是资产和负债的计量，因此，第三章和第四章对保险合同产生的保险资产和保险负债的确认和计量进行研究。

Delphi 's improper treatment of the warranty reserve allowed it to increase the reserve and avoid a material increase in expenses, according to the SEC.

根据 SEC 的调查显示，此项质保公积的会计处理差错使得 Delphi 公司虚增了公积金，避免了费用大幅度的上升。

Article XIX of trade unions should be timely accounting treatment and reporting, not earlier or delayed.

第十九条工会应当及时进行会计处理和报告，不得提前或延后。

First, the decentration of the shareholders cause the absence of the active investors, none is willing to implement the rights of the shareholders by representing other shareholders, the managers become the insiders to control the company.

股票期权制度作为一种有效的公司激励机制广受发达的市场经济国家所推崇，然而，在美国，成批登场的大公司财务造假丑闻却对这种制度提出了挑战，首先，股权过度分散导致维护公司利益的&积极股东&缺位，没有哪一家股东能够或愿意积极主动地代表股东对经营者行使所有者权利，公司经营者成为控制公司的&内部人&；其次，美国对股票期权的会计处理规定，股票期权的价值不计入公司成本，也为经营者造假提供了合法的便利；再次，中介机构为了自身的利益，不能保持绝对的独立性，成为公司造假的帮凶；另外，美国倡导自由经济，依靠行业自律和市场制衡来约束市场参与者的行为，一方面给经济繁荣带来了活力，同时也带来了巨大风险，如果没有严密的制度保障和严厉的打击及监管，谁也不会放弃低成本的&道德风险&所带来的好处。

At present, it brings about some problems of finance, such as bankruptcy' s limitary comfirmation, basis for target' s evaluation and choice, the accounting operation of action on bankruptcy and merging, analysis on financial statemen...

破产兼并中存在的财务问题主要有：破产界限的确立问题、目标企业价值评估方法及选择问题、企业破产兼并的会计处理方法及对目标企业财务报表与财务问题分析。

Many accounting problems companied with development of lease industry.

然而长期以来对这一准则尤其是对承租人会计处理的规范的质疑之声不绝于耳。

By analyzing and comparing these two methods, the authors think that capitalization and expensing should be combined to process expenditures on research and development in our country at the advent of knowledge economic era.

笔者通过对两种方法的分析比较，认为随着知识经济时代的到来我国对研发支出应采取资本化和费用化相结合的会计处理方法。

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。