account item造句

• Account title accounting item
  会计科目新译湾翻译
• Key profit and loss account items
  主要损益账项目
• Capital account items
  资本帐户项目
• Application on standard cost calculation to account items cost of diagnosis and treatments
  按标准成本核算方法对诊疗项目进行成本测算
• A ledger account is simply a record of changes （ increase and decrease ） and balances in value of a ecific accounting item
  分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。
• A ledger account is simply a record of changes （ increase and decrease ） and balances in value of a specific accounting item
  分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。
• Article 12 . each unit shall set up its accounting items and account books in accordance with the provisions of the accounting system
  第十二条各单位按照会计制度的规定设置会计科目和会计帐簿。
• This essay is supposed to discuss how to prevent such behavior mainly through digging out the reasons for the making of fake accounting items
  本文主要通过挖掘会计信息失真的原因，探讨如何防范会计信息失真。
• The occupant enterprise shall adjust its accounting items according to the affirmation document issued by ssaao, and attend to the property right registration of state-owned assets
  （三）占用企业依据市国资办的确认文件调整会计帐目，办理国有资产产权登记手续。
• The occupant enterprise shall adjust its accounting items according to the affirmation document issued by the state-owned assets administration department and attend to the property right registration of state-owned assets
  （三）占用企业依据国有资产管理部门的确认文件调整会计帐目，办理国有资产产权登记手续。
• General chronological books : those recording all events on chronological basis or concurrently recording the footing of special chronological accounting items on chronological basis, such as day book or journal, etc
  一普通序时帐簿：以对于一切事项为序时登记或并对于特种序时帐项之结数为序时登记而设者，如日记簿或分录簿等属之。
• There is two things important on calculating eva . firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested . secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
  计算eva，需要估算权益的成本，并由此计算出加权平均资本成本，最终确定资本投入的成本，另外，现有的通用会计准则扭曲了大量的价值创造活动，因而在计算eva时，也需要根据企业实际，对经营结果有重要影响的会计科目进行调整，以确保最终的eva能够全面反映企业的经营效果。
• The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item-a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved . which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information . part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
  笔者提出经理人股票期权的会计确认应依据经理人股票期权这一事物的经济实质，将其归属于一种特殊的所有者权益科目??“经理人股票期权”科目，从而将原有的所有者权益重新细分类别并进行价值分配；而经理人股票期权的会计计量则因其同时具有金融衍生工具的性质，宜采用公允价值法，结合经理人股票期权的初始确认和终止确认进行初始计量和终止计量；关于经理人股票期权的信息披露问题，笔者认为由会计确认和会计计量解决了经理人股票期权的表内确认问题后，应着重在表外披露采用何种会计政策对经理人股票期权进行确认和计量，并披露相应的非财务信息，包括经理人股票期权计划的主要内容等，以利于报表使用者获得有效的决策信息。
• It is discovered that the active accounting system will be likely to distort the accounting data in the process of the eva calculation . in this case, the accounting items should be adjusted properly, aiming at the circumstances, such as the enterprises ’ property and scale . . . etc, to increase the accuracy of eva calculation
  第二章是eva会计调整,在eva的计算过程中,发现现行的会计制度对会计资料有歪曲的地方,为了提高eva计算的准确性,针对企业自身性质、规模等情况,适当地调整会计项目。