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可比性原则的英文

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"可比性原则"怎么读用"可比性原则"造句

英文翻译手机手机版

  • comparability principle
  • principle of comparability

例句与用法

  • Discussing the comparable principle of time series
    也谈时间序列的可比性原则
  • On principle of consistence and comparison enterprise accounting policy
    企业会计政策必须坚持一致性和可比性原则
  • And for the latter , we should depreciate its fair value first , then amortize the residual parts in fixed time . in china , goodwill accounting faces many problems such as the choice of accounting policy , the influence on present theoretical structure , non - recognition of goodwill and diversity of accounting norm etc . some policy are necessary to overcome such problems : ( 1 ) reconstruct theoretical framework of goodwill accounting basing on the capacity of extra - profit making of corporation ( 2 ) persist in the orientation of unifying and coordination ( 3 ) stipulate goodwill standards ( 4 ) perfect outer - conditions
    商誉会计的现状: ( 1 )对财务会计理论结构的较大冲击,包括会计目标、会计原则以及资产的确认标堆; ( 2 )企业商誉会计争议较多,表现在会计政策选择的多样性进而对可比性原则的影响; ( 3 )自创商誉的不确认对财务报表分析的影响; ( 4 )在会计规范上,准则不一且易更改。
  • The 6 aspects are : the base of structure , the definition of operation activity , the main idea of operation activity of cash flow , about income tax , dividend and interest , form of cash flow statement . the third part is construct index system of cash flow statement . first of all , study the principle and theory base of index system of cash flow statement
    首先研究了现金流量分析指标体系构建的原则和理论依据,提出了构建现金流量指标体系的科学性原则、实用性原则和可比性原则,并依据现金流量的分类标准,提出把其作为现金流量分析指标体系的理论依据;其次,从当前现金流量指标体系存在的问题、改进建议以及改进后的现金流量指标体系三方面论述了现金流量分析指标体系的构建。
  • Analise the motivation of this system , including tax motivation and non - tax one . this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax , it also discuss the criterias of many other country ' s related enterprises . examine , evaluate the principles of current transfer pricing law control , including total profit principle , arm ’ s length principle , comparable principle , , as well as the solution provided by foreign country ' s related enterprises , such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method , and analise their advantages and disadvatages . it compares the transfer pricing tax system amoung development countries , and therefore putforword the related problem of china and provide solutions
    本文从国内外存在的真实案例出发阐述了跨国公司的转让定价行为对我国经济的影响,分析了转让定价存在的动机包括税务动机和非税务动机,从税收公平性原则、税收法定主义、实质课税原则来谈转让定价税制的法理基础,以及各国关联企业的判定标准,并审视、评价现行转移定价法律控制的原则,包括总利润原则、正常交易原则、可比性原则等,以及各国对关联企业之间不合理转让定价进行调整的方法,如可比非受控价格法、再销售价格法、成本加价法,分析了它们之间的优缺点。
  • ( 3 ) according to the thought and method of the system engineering , follow comprehensive , applicability , can compare the associative with the principle that the performance of economic performance , social performance , technique combine together , from the risk with the performance both side compose upped many targets of risk investments to synthesize the valuation index sign the system
    ( 3 )按照系统工程的思想与方法,遵循全面性、适用性、可比性原则,经济效益、社会效益、技术效益相结合的原则,从风险和效益两方面构建了风险投资多目标综合评估指标体系。
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