Expansion and elimination of essential factors of intangible assets accounting in knowledge economic environment 知识经济环境下无形资产会计要素的扩充与剥离
Liabilities are amounts owed to outsiders and a business gener ? ally has fewer liability accounts than asset accounts 薄记记录通过运用会计等式所表达的一个关系是复式记帐的一个重要特点。
In the operating activities section of the indirect scf , why do you subtract an increase in an asset account such as accounts receivable 在间接法现金流量表的营运活动部分，为什么要减去应收帐款等资产科目的增加？
Total chinese managed assets accounted for only 8 per cent of gross domestic product in 2005 , compared with 214 per cent in the us 2005年，中国被管理的总资产仅占国内生产总值的8 % 。相比之下，美国的这一比率为214 % 。
The second part discusses the core problem of impairment of assets accounting including its confirmation , calculation and disclosure 第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。
Finally , according to deficiency of the theory of impairment of assets accounting both in theory and practice in china , the suggestions on amendment are put forward 第六部分探讨了邮政企业运用资产减值会计理论的现状及存在的问题,并提出了一些建议。
For better analyzing and discussing challenges faced by goodwill accounting , the paper firstly analyses difficulties suffered by intangible asset accounting 为更好地进一步分析和探讨商誉会计面临的一系列问题，本文首先对无形资产会计面临的相关问题进行了分析讨论。
Introduce the different types of contra - asset accounts related to accounts receivable : allowance for doubtful accounts ( " ada " ) , allowance for returns , and deferred income liability 介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户( ada ) ，备抵销货退回，以及递延所得。
In the end of 2000 , the new released “ enterprise accounting criteria ” defined “ asset ” in a new scientific way and emphasized the execution of assets depreciation accounting policy to develop assets accounting gradually 第五部分在第四部分理论研究的基础上,对资产减值会计方法进行了深入的探讨。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out , which is the result of to increase the relevance of accounting information 资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
