accounting standard造句31 There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
32 The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a...
33 Accounting standard is ever regarded as a macro - economic police in China.
34 Finally,[www.] the development of accounting standard on revenue recognition is discussed according to current international efforts.
35 But high-quality accounting standard may fail to bring high-quality accounting information. Corporate governance and other factors will hinder us to improve the quality of accounting information.
36 In 2002, the International Accounting Standard committee released IAS-41, putting forward the imagination of biological assets accounting among them.
37 In July 2003, the Ministry of Finance issued revised " Processes of Accounting Standard Setting "
38 Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
39 FASB and IASB eliminated the "pooling of interest" method one after another. In the trend of international accounting standard convergence, how should we do?
40 This thesis has proposed the accounting standard of upper reach activities in Chinese extracting industries.
41 As conclusions , the paper brings forward several suggestions on the improvement of asset impairment accounting standard.
42 Both Financial Accounting Standard Board and International Accounting Standard Board are transferring from historical cost accounting to fair value accounting in making accounting standards.
43 Among the organizations, International Accounting Standard Committee and Financial Accounting Criterion Committee of U. S. A.
44 China published an Exposure Draft of an accounting standard on business combinations in 1995, but the final standard has not been issued till now.
45 Familiar with China accounting policy and system, and know International Accounting Standard.
46 This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.
47 It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
48 The accounting standard is the basis to regularize accounting activities.
49 Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.
50 It makes a substantive breakthrough to achieve a convergence with international accounting standard.