equity accounting
英 [ˈekwəti əˈkaʊntɪŋ]
美 [ˈekwəti əˈkaʊntɪŋ]
权益会计；产权会计
双语例句
- They also made inroads into the equity markets, accounting for more than half of all listed companies the same year.
私营企业也大举进军股市，占到同年上市公司数量的一半以上。 - The wave of private equity deal activity, accounting for nearly one-fifth of all global mergers and acquisitions, has helped underpin a huge rise in the value of stock markets globally.
私人股本交易活动的浪潮，有助于为全球股市市值大涨提供支撑。私人股本交易活动约占全球并购交易总量的五分之一。 - Article 11 The assets and liabilities of a business or increase/ decrease or changes in owner ′ s equity are called accounting events.
第11条凡商业之资产、负债或业主权益发生增减变化之事项，称为会计事项。 - Equity method of accounting for investments in common stock
普通股票投资权益会计法 - If the equity investment adopts equity method accounting, the cash bonus obtained from the invested entity shall be presented.
若股权投资采用权益法核算，还应列示从被投资单位分得的现金红利。 - Thinking About from "the Capital Wage Labor" to "the Work Share Capital"& Based on Equity Accounting View
从资本雇佣劳动到劳动分享资本的思考&基于产权会计学视角 - In order to improve the level of accounting standards from providers and the quality of accounting standards, the equity of accounting standards for business should be defined reasonably.
为了提高会计准则供给主体的工作水平，进而提高会计准则的质量，必须合理界定会计准则供给主体的产权。 - Equity method of accounting
产权会计法、权益公计法 - The debit balance in the account of withdrawals for a sole proprietorship or a partnership reflects the decrease in the owner's equity during the accounting period from the withdrawal of cash or other assets for personal use.
独资企业或合伙企业的业主提款账户的借方余额反映在某一会计期间内，由于业主提取现金或其他资产以供私人使用而导致的业主权益减少。 - Thirdly, discusses the theoretic framework of combining financial and human capital, including comparison between human capital equity and financial capital equity, and accounting theory and methodology to combine human and financial capitals;
再次，探讨企业中人力资本与财务资本相结合的理论框架，包括人力资本权益和财务资本权益的比较、人力资本与财务资本相结合的会计理论和方法体系； - As for investment standard, the equity method of accounting for a long term investment in stock is very complex, so that accounting practices of this method have many difficulties.
对于投资准则，特别是在权益法下，由于其核算较为复杂，导致在实务操作上出现较多困难。 - Therefore, it is necessary to revise some of the terminology and regulations currently used in China's accounting systems concerning equity investment accounting treatment and disclosure so as to make them consistent with international conventions.
我国现行会计制度中，有关股权投资会计处理和揭示的一些术语和条款与国际惯例不符，应做必要的修订。 - Human Recourse s 'Equity Accounting is the core of Human Recourse Accounting, and is mainly discussed in the thesis.
人力资源权益会计是人力资源会计的核心，本文主要从人力资源权益会计方面进行论述。 - The Equity Structure Affects Accounting Conducts
股权结构对会计行为的影响 - Equity Valuation 、 Accounting Information 、 Fair Value: Model and Implication
权益估价、会计信息、公允价值：模型与启示 - This paper analyzes the equity structure of accounting information disclosure, through which it is found that the disclosure, in essence, is a process of transmitting accounting information from the information owner to the information demandant.
本文对会计信息披露的产权结构进行了分析，发现会计信息披露实质是由信息支配权所有者向信息要求权所有者提供会计信息的过程。 - Human Resources Equity Accounting
人力资源权益会计 - A few remarks about the construction of the human resources equity accounting& from the perspective of economics and the materiality principle of accounting
论人力资源权益会计的构建&从经济学和会计重要性原则的角度 - Integrating the equity of an enterprise with accounting means is to set up the brand-new conception of equity accounting and construct a new pattern of equity accounting to adapt to the needs of new economy.
运用会计方法对企业权益进行整合，就是要适应新经济条件的要求，树立全新的权益会计理念，构建新型的现代企业权益会计。 - A New Conception of Equity Accounting
权益会计新理念 - After that, according to enterprise circumstances Human Recourses 'Equity Accounting is designed for the oil refining company, and the theory is applied to actual situations.
之后，结合企业的具体情况，对人力资源权益会计进行应用设计，将人力资源权益会计的理论知识应用于实务中。 - The securities market's positive development requests the listed company disclose the reality and equity accounting information.
证券市场的良性发展要求上市公司会计信息披露的真实与公平。 - Equity theories in accounting focuses on owners equity of enterprises. The framework of accounting theory has been formed from defining the intension and extension of equity.
会计权益理论是以企业产权关系作为研究对象，通过对权益内涵和外延的不同界定，进而构建出企业会计的理论框架。 - Chapter two, the summary of the equity theory in accounting.
第二章，会计权益理论概述。 - The disperse kind of equity structure restricts accounting conducts in an indirect way and the concentrative kind of equity structure restricts accounting conducts in a direct way.
分散型股权结构对会计行为是间接约束，集中型股权结构对会计行为是直接约束。 - The origin of equity theories in accounting is double-entries bookkeeping theory. After several centuries exploration and practices, several different schools of equity theories compete today.
会计权益理论起源于复式记帐理论，经过会计界长达数世纪的探索和实践，形成了今天众多权益理论流派相互并存的局面。 - This thesis, based on the theories concerning the cost of equity capital in accounting businesses, introduces the modes of accounting the equity capital cost and formulates the necessity and feasibility of confirming and measuring the cost of equity capital in the present practice of financial accounting.
文章从计量企业股权资本成本的理论依据入手，介绍了企业股权资本成本的核算模式，阐明了在现行财务会计实务中确认和计量股权资本成本的必要性和可行性。 - Along with the shift from an industrial economy to a knowledge-based economy, the accounting calculation of human resources, especially the equity accounting of the human resources, is becoming increasingly important to the stimulation of the initiative and creativeness of the owners of human resources.
随着工业经济向知识经济的转变，进行人力资源会计核算的重要性日益突出，尤其是进行人力资源权益会计核算，对发挥人力资源所有者的积极性和创造性具有重要意义。 - Long-term equity investments accounting method change on net assets and future net profits in subsequent periods the impact, indicating the mandatory due to unforeseen changes in accounting policies, the economic consequences of significance.
长期股权投资核算方法变更对企业净资产和未来以后各期净利润所造成的影响，说明由于不可预见的强制性会计政策变更，所产生的经济后果的显著性。 - Under the conditions of capital markets 'vigorous development and the increasingly dispersed equity, Accounting, as a role of investor protection tool, is becoming more and more significant.
在资本市场蓬勃发展及股权日益分散的条件下，会计作为投资者保护工具的作用越来越重要。