accounting criteria

After China's entry of WTO, the internationalization and reform of accounting criteria has been accelerated, urging those current accountants confronted with both opportunities and challenges.

我国加入WTO后，会计标准的国际化进程和改革的步伐加快，现行会计人员面临的机遇与挑战并存。

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The Ministry of finance of PRC has issued" accounting criteria for enterprises"( 2006) to introduce fair value calculation attribute. Since then, the profit and loss on fair value calculation has become an indispensable portion of the performance of listed companies.

财政部《企业会计准则》（2006）引入了公允价值计量属性，自此，与公允价值计量有关的损益成为上市公司会计业绩的重要组成部分，这势必影响到高管薪酬契约的设计和有效性。

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The self-created intangible assets are seldom or not confirmed in recent accounting model, which is based on traditional accounting confirmation criteria and prudence principle.

现行会计模式很少或不确认自创无形资产，主要是从会计确认的一般标准和稳健角度考虑。

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The implement of new accounting criteria provide the wide space for career judgement of accountants.

新的会计规范的颁布实施，为会计职业判断提供了广阔的空间。

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Under the condition of market economy, accounting criteria, as a general international business language, is getting more and more internationalized.

在市场经济条件下，会计准则作为国际通用的商业语言，国际化趋势越来越明显。

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According to Accounting Criteria of Enterprises Debt Reconstruction, in paying debt by non-cash asset, the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit.

《企业会计准则债务重组》规定，以非现金资产清偿债务时，债权人受让的非现金资产的入账价值应根据债权的账面价值确认。

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The subsystems interrelate with each other, restrain each other, and constitute a complete accounting criteria system.

这些子系统是相互联系，又相互制约的，它们一起构成了完整的会计规范体系。

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What are the accounting criteria for a capital lease?

资本性租赁有哪些会计条件？

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Chinese and foreign accounting criteria for enterprises-comparison and study of consolidated financial statement;

全球经济的发展掀起企业合并浪潮，合并财务报表成为讨论的焦点。

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This paper makes a comparative study of international, American and Chinese accounting criteria from the aspects of income definition, validating condition, calculation, and announcement.

文章分别将国际会计准则、美国会计准则及我国会计准则中有关收入的定义、收入的确认条件、收入计量、披露进行了比较分析。

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But in the process of the internationalization of accounting criteria in China, enterprises show different reaction to the formulation of accounting criteria.

然而，在我国会计准则国际化的进程中，企业各利益相关者对会计准则的制定却表现出异常的反应。

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Thought on new enterprise accounting criteria no.27& oil and natural gas exploitation

关于新《企业会计准则第27号&石油天然气开采》的几点思考

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By comparing and studying the key points of current Chinese and foreign accounting criteria-consolidated financial statement, it is known that there are many differences in the theory and practice domains among different countries.

通过对国内外现行会计准则的关键部分&合并财务报表的比较研究，可以看出不同国家在合并会计的理论和实务领域里存在着巨大的差异。

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China has promulgated a basic accounting criterion and 38 accounting criteria recently, which consist of a complete system of accounting criteria and, to the greatest degree, realize the conformity with the international accounting principles.

我国今年颁布了一项基本会计准则和38项具体会计准则，形成了较完整的会计准则体系，并最大程度地实现了与国际会计准则的接轨。

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Based on the accounting information quality criteria, the paper objectively and comprehensively defines the meaning of accounting information falsity.

本文在新构建的会计信息质量评价标准的基础上，较客观、全面的界定了会计信息失真的含义。

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The new 'Enterprise Accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.

2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。

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The strict enforcement of the accounting criteria is required to implement the uniform accounting system of the country.

实行国家统一的会计制度要求强制性的会计规范；

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As a norm of accounting system, accounting criteria are authoritative, guiding and effective.

会计准则作为会计处理规范，具有一定的权威性、指导性和可操作性。

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Changes brought by Accounting Criteria for Enterprises

新企业会计准则会带来哪些变化

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The study of accounting criteria system is quite a broad project which covers knowledge of accounting, finance, law, auditing, etc; therefore, the thesis only goes from the perspective of accounting, no more other disciplines.

会计规范体系的研究是一个庞大的系统工程，其中涉及会计、金融、法律、审计等多方面的内容，本文仅从会计角度进行研究，其他方面不过多涉及。

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