Thus, for reasons of convenience and economy, expenditures, which are not material in dollar amount, are treated in the accounting records as expenses of the current period. 因此,为了方便和经济起见,金额不重大的支出在会计记录中当作当期费用处理。
Constant dollar and current cost accounting ensemble average 现行价值与统一币值会计集平均;统计平均值;系综平均值;总体均值
Because the amortization of organization costs usually is immaterial in dollar amount, this convenient treatment is justified by the accounting principle of materiality. 因为开办费的摊销金额通常不大,这种简便的处理方法符合重要性原则的要求。
It is currently composed of the dollar, sterling, euro and yen, but is closer to being an accounting unit than a currency. 它目前由美元、英镑、欧元和日元组成。不过,它更类似于一种核算单位,而非一种货币。
The Research about the Differences and Convergence between Chinese Accounting Standards and International Financial Report Standards Constant dollar and current cost accounting 我国现行会计准则与国际会计准则的差异及趋同研究
In 2009, the producer services production of U.S. is about 6 trillion dollar, accounting for 70% of services production, more than 48% of GDP. As if, producer services have become a pillar industry in the United States. 2009年美国的生产性服务业增加值约为6万亿美元,占美国服务业增加值的70%以上,约为美国GDP的48%,俨然,生产性服务业已经成为美国的支柱产业。