基本释义:

资产-负债观念

网络释义

1)asset-liability view,资产-负债观念

2)Asset-liability view,资产负债观

3)concept of assets and liabilities,资产负债观

4)the Balance Sheet ideas,资产负债表观

5)balance sheet debt,资产负债表观债务法

6)asset-liability,资产负债

用法和例句

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.

按照资产负债观的收益理念,会计收益(即会计利润)与应税收益(即应税所得)之间的差异表现为资产、负债的账面价值与其计税基础之间的差异——暂时性差异。

An very important change of the new accounting principles is transaction from asset-liability view to income-expense view,the hasic of accouting theory.

新《企业会计准则——基本准则》中一个重要的变化就是从收入费用观到资产负债观这一基本会计观念的转变,通过比较阐述了二者不同及其在实务运用中的历史变化。

This study has introduced the relationships between the asset-liability view and the accounting objectives,the measurement of income and assets.

我国新会计准则体系的一个重大变化之一,就是实现了会计理念的更新,而其中最重要的理念更新是实现了从收入费用观向资产负债观的转变。

This paper starts from the concept of assets and liabilities and focuses on the embodiment in new accounting standards.

我国新准则中一个很重要的会计理念更新就是确立了资产负债观的核心地位。

According the deployment of the Ministry of finance,all enterprises must implement the accounting system holding the Balance Sheet ideas,thus,it is very urgent to study how to improve financial performance indicators of performance evaluation of railway enterprises under the Balance Sheet ideas.

根据财政部的部署,我国所有企业都必须实行以资产负债表观为指导理念的企业会计制度。

The Statistical Research on Asset-Liability of Commercial Banks in Our Country;

我国商业银行资产负债统计研究

Discussion on the Application of Asset-liability View in New Accounting Standard;

资产负债观在新会计准则中的应用探析

Discussion on China's Accounting Standards about the Introduction and Embodiment of Assets and Liabilities

浅议我国会计准则中资产负债观的引入与体现

Discussion on Assets and Liability Under New Income Tax Accounting Standard

论新所得税会计准则的资产负债表观

Your balance sheet shows some other obligations.

您的资产负债表表明你的资产负债一些债务。

Discussions on Conception of Balance Sheet of New Accounting Standards Based on Financial Management Practice;

从财务管理实践看新会计准则的资产负债表观

To Discuss on Applying of Asset-liability View in New Accounting Standard

探析资产负债表观在新会计准则中的应用

A New Type of Liability Method under the Comprehensive Income Theory-Transaction Amount Method;

全面收益观下一种新型的资产负债表债务法—发生额法

Excess of Assets over Liabilities

资产超过负债的溢额

double account form of balance sheet

复帐户式资产负债表

assets pledged as security for liabilities

用作负债抵押的资产

balance sheet ratios

资产负债表中各项比率

debt to total assets ratio

负债对资产总额比率

rates for translation assets and liabilities

换算资产与负债的比率

group consolidated balance sheet

集团综合资产负债表

maturity mismatching of assets and liabilities

资产与负债期限错配

off-balance-sheet item

资产负债表外的项目

transactions in financial assets and liabilities

金融资产和负债的交易

classification of balance sheet

资产负债表项目的分类