英语高手请进(请求翻译)
摘要实质重于形式是指企业在会计核算时,应当按照交易或事项的实质进行会计核算,而不应当仅仅按照它们的法律形式作为会计核算的依据。具体而言,应以经济业务的发生是否导致相关的风险和报酬的转移为判别标准。在我国2001年《企业会计制度》的会计核算原则中,新增了“实质重于形式原则”,并与谨慎性原则,重要性原则一起作为修订性惯例,用以提高财务信息的质量。本文即在此基础上,根据重要性原则,重点分析了实质重于形式原则在会计确认、计量、记录、报告及披露等方面的系统运用,并概括了当前由于两种不同的原因分别导致该原则在会计实务运用过程中受到的两类限制。最后本文针对前述两类限制情况提出几点改进建议,其中尤以提高我国会计人员业务素质与道德素质等措施为根本,以进一步完善实质重于形式原则在我国会计上的运用。关键词:实质重于形式;会计信息;企业会计制度;会计确认;会计实务。 'sinformation;accountingsystem;theaccountancyconfirm;accountingpractice;FairValue里面名词请参照英文关键词谢绝用各种软件翻译!
The abstract essence in the form is again refers to the enterprise when the accounting, must defer to the transaction or the item essence carries on the accounting, but does not have to defer to their legal form to take the accounting merely the basis。
Says specifically, should by the economic work occurrence whether causes the correlation the risk and the reward shift for the distinction standard。
In our country in 2001 "Enterprise Accounting system" in accounting principle,Increased “the essence again in the form principle”,And with discrete principle,The important principle takes the revision convention together,With enhances the financial information the quality。
This article namely in this foundation,According to important principle,Analyzed the essence to confirm, aspect the again with emphasis and so on measurement, record, report and disclosure in the form principle in accountant system utilization,And summarized currently because two kind of different reasons cause this principle separately two kind of limits which in the practice utilization process receives in accountant。
Finally this article puts forward several improvement proposals in view of the forecited two kind of limiting case,In which especially take improves our country accounting personnel measures and so on service quality and moral quality as a basis,By further consummates the essence again in the form principle on our country accountant's utilization。
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The abstract essence in the form is again refers to the enterprise when the accounting, must defer to the transaction or the item essence carries on the accounting, but does not have to defer to their legal form to take the accounting merely the basis。
Says specifically, should by the economic work occurrence whether causes the correlation the risk and the reward shift for the distinction standard。
In our country in 2001 "Enterprise Accounting system" in accounting principle,Increased “the essence again in the form principle”,And with discrete principle,The important principle takes the revision convention together,With enhances the financial information the quality。
This article namely in this foundation,According to important principle,Analyzed the essence to confirm, aspect the again with emphasis and so on measurement, record, report and disclosure in the form principle in accountant system utilization,And summarized currently because two kind of different reasons cause this principle separately two kind of limits which in the practice utilization process receives in accountant。
Finally this article puts forward several improvement proposals in view of the forecited two kind of limiting case,In which especially take improves our country accounting personnel measures and so on service quality and moral quality as a basis,By further consummates the essence again in the form principle on our country accountant's utilization。
答：峨眉山 绿色长城 内蒙古草原 人民大会堂详情>>
答：详情>>
