The most important accounting principles include the accrual principle, the historical principle, the realization principle, the matching principle, the prudence principle, the objectivity prin-ciple, the full-disclosure principle, the consistency principle and the materiality principle. 最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。
The objectivity principle holds that the accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enter-prise. 客观性原则要求会计核算应当以实际发生的经济业务为依据,如实反映财务状况和经营成果。
The Objectivity Principle requires business transactions and financial statements to be based upon objective and verifiable evidence. 客观性原则要求交易和财务报告要在客观存在的可证实的事实之上。
Secondly, compared with the traditional objectivity," the dynamic objectivity "principle that Keller put forward, provides the new understanding category for the people. 其次,与传统的客观性相比,凯勒提出的“动态客观性”原则,为人们提供了新的认识范畴。
Therefore, in the evaluation of fixed assets, the three principles should be held, that is the objectivity, reality and appropriation principle, thus ensure the value of state owned assets accuracy and their guaranteed increments. 因此,在高校资产估价中,应把握好三个原则,即资产的客观性原则、现实性原则、适宜性原则,以确保高校国有资产的价值准确和保值增值。
The latter involves principle of conviction according to laws, principle of correspondence between subjectivity and objectivity, principle of necessity. 定罪的实体法原则包括罪之法定原则、主客观相统一原则、必要性原则。
The objective and impartial principle is essentially the combination of the principle of objectivity and the principle of impartiality, thus it has fundamental contents of two aspects. 客观公正原则实质上是客观性原则和公正原则的结合,因而具有两个方面的基本内容。
Clear and definite the health standard that mental state educate the inside with work principle: Objectivity principle, development principle, difference principle etc. 明确了心理教育中的健康标准和工作原则:客观性原则,发展性原则,差异性原则等。
Unity of thought dialectics and objective dialectics; Objectivity's principle. 思维辩证法与客观辩证法相统一,具有客观性原则。
The objectivity and tendentiousness of news is the basic theoretical problem of the news idea and also the news service problem about the reporting principle and reporting means. 新闻的客观性和倾向性是有关新闻理念的基本理论问题,同时也是涉及报道原则和报道方式的新闻业务问题。
And objectivity principle is also introduced into the effective stress theory, which takes the form of three kinds of derivatives. 文中又将客观性原理引入到有效应力原理中,推导出物质导数,Jaumann导数和Truesdell导数三种形式的有效应力原理。
This article believes that only follow the principle of guidance quality, principle of unity, principle of process, principle of objectivity and principle of development can we evaluate the Ideological and Political teaching work practically, and get an objective, equitable and effective evaluation. 遵循导向性原则、整体性原则、过程性原则、客观性原则和发展性原则才能实事求是地对思想政治理论课教学作出客观、公正、有效的评价。
The Objectivity Principle on Level of the News Criterion 新闻规范层面的新闻客观性原理研究
Should insist on the view on legal fact, eliminate the lawless proofs, accept the relative objectivity and subjectivity of litigation proof, make clear the principle of free proof, regulate clearly in legislation that the standard of proof of entity law is eliminating reasonable suspicion. 应坚持法律事实观,排除非法的证据材料,承认诉讼证明的相对客观性和主观性,明确规定自由心证原则,在立法中明确规定实体法事实的证明标准为排除合理怀疑。
To build effective evaluation system should adhere to the principle of specific principle, integrated principle, objectivity principle, dynamic principle. 构建评估体系要坚持实效性原则、针对性原则、整合性原则、客观性原则、动态性原则。
In that behavior person has subjective purpose of illegal possession, shall adhere to the principle of unification of subjectivity and objectivity principle, do that accurate, do not wrong, not indulge. The second part, about the definition of Loan fraud Common crime. 认定行为人主观上有非法占有目的,应该坚持主客观相一致原则,做到认定准确,不枉不纵。论文第二部分,贷款诈骗罪共犯的界定。
Secondly, this paper describes the attitude changes of the press and academia from the fanaticism following news objectivity to criticize it, and analyzes the causes of these doubts as well as the problems revealed in the principle of objectivity from multiple perspectives. 其次,本文详细介绍了新闻学者从对新闻客观性的顶礼膜拜到批评质疑的态度变化历程,并从多角度分析了质疑产生的原因及其所揭露出的客观性原则存在的问题。