Because at present our country has no relevant accounting rules to standardize the behavior of enterprises , this paper proposes some suggestions . it recommends using intrinsic value method now , and using fair value method after the opportunity is ripe 鉴于我国目前并没有相关的会计准则来规范企业的行为,本文提出了会计处理的一些建议,提倡现阶段使用内在价值法,待时机成熟后再使用公允价值法。
In the last part , the author uses the accounting rules of oil and gas industry in developed countries as reference . the author probes into the questions we should consider in drawing our oil and gas accounting rules and into the needed reform to define the accounting factors 第三部分笔者通过借鉴西方发达国家油气行业会计准则,探讨了我国在制订油气会计准则时所必须考虑的问题,以及在会计要素定义等方面需要进行的改革。
The accountant who shoulders the economic business of office of responsibility checks and calculate the management , keeps accounts , does accounts , checks out according to the accounting rule , work out accounting statement quarterly and annually , lead to neck in time and higher authorities report financial affairs work 负责办公室经济业务的会计核算管理工作,按会计规则记帐算帐结帐,按季年编制会计报表,及时向领导和上级报告财务工作。
Among these accounting standards , apb opinion no . 25 and fasb statement 123 are most important rules . this article first introduces american ' s main stock option accounting rules , including two ways to account for employee stock options - the intrinsic value based method and the fair value based method 在此基础上,运用基础会计理论中关于会计主体假设、费用等会计学基本概念的分析,发现并总结了设计和规范股票期权会计处理方法时应解决的核心问题。
Accounting standards is a common accounting rule , which is formed in the long international accounting development historiography , along with the constant development of accounting theory and real affair , nowadays , it has already become the main subject in many countries accounting research 会计准则是漫长的会计发展史中在国际上形成的一种会计规范的通用形式,随着会计理论和实务的不断发展,如今会计准则已经成为世界各国会计理论和实务的主要课题。
Compared with international accounting rule , chinese enterprise accounting rule has a gap on time of confirmation , standard of confirmation , rule of confirmation , mode of confirmation , acquirability of confirmation , standard of calculation and mode of disclosure on impairment of assets accounting 我国会计企业准则(制度)与国际会计准则相比,在资产减值的确认时间、确认标准、确认原则、确认方式、确认归属、计量标准、信息披露方式等方面都有差距。
The difficult course of accounting legality is to not only adapt the demand on economy development to communicate finance aid accounting , but gradually summarize experience and lessons , understand accounting rules , unify accounting ideas , and construct accounting regulations 摘要会计法治化的艰难历程,既是适应经济发展要求,探求会计与财务、财政、经济相互促进、协调发展的过程,也是逐步总结会计发展经验教训、认识会计规律、统一会计理念、确立会计规?的过程。
Article 54 whoever , in violation of the state financial or accounting rules , misappropriates or intercepts sports funds shall be ordered by the authorities at higher levels to return the misappropriated or intercepted funds within a time limit ; the responsible persons directly in charge and other persons directly responsible for the offense shall be subject to administrative sanctions in accordance with law ; if the case constitutes a crime , the offender shall be investigated for criminal responsibility in accordance with law 第五十四条违反国家财政制度、财务制度,挪用、克扣体育资金的,由上级机关责令限期归还被挪用、克扣的资金,并对直接负责的主管人员和其他直接责任人员,依法给予行政处分;构成犯罪的,依法追究刑事责任。
Among these irregular behaviors , there exist some things much the same , like overdrawing fund , legal persons exchanging stock in name of individual , intermediary institutions putting forward fabricated certifications , listed companies showing fabricated financial statements and market controlling , issuing stock by chief , exchanging stock irregularly , expanding fabricated information , etc . nearly twenty accounting rules have been decreed so far since the first accounting rule was declared in 1997 in china 中国证券市场出现的违法、违规行为具有一定的同质性,主要表现为透支挪用资金、法人投资者以个人名义炒股、中介机构出具虚假证明、披露虚假财务报表、市场操纵、欺诈发行、内幕交易、虚假消息等。我国自1997年公布第一个会计准则以后,至今为止已颁布了近20个准则,不断修订《公司法》 、 《证券法》等各种监督法规,但仍然无法彻底制止财务报告舞弊案例的发生。
In order to change the situation , around 1999 , treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short - term investment , inventory , receivables , long - term investment , fixed asset and intangible asset to provide some regulations on the impairment of assets accounting 为了改变这种状况,财政部于1999年前后发布了关于对短期投资、存货、应收账款、长期投资、固定资产、无形资产等资产计提减值准备的补充规定和会计准则,对资产减值会计进行了一些具体的规范。