retirement accounting

英 [rɪˈtaɪəmənt əˈkaʊntɪŋ]

美 [rɪˈtaɪərmənt əˈkaʊntɪŋ]

固定资产报废的会计核算

The Latest Development, Comparison and Enlightenment of International Assets Retirement Accounting& on the Framework of Assets Retirement Accounting in China
国外资产弃置会计的发展、比较及启示&兼议我国资产弃置会计的构建思路
For all kinds of financial effect of the retirement of stock, this paper will analyze the factor of restriction from the accounting view, including the financial factors, accounting treatment and disclosure system of information.
基于股票回购的多种财务效应，本文拟从会计的视角，分析股份回购财务指标、股份回购核算方法以及对股份回购信息披露制度等方面的约束条件。
To adapt to the reformation of retirement pension system, the enterprise should regenerate the pension accounting.
为了适应我国养老金制度改革的需要，我国企业养老金会计也应做相应改革。
It has been gradually attracting the attention of theorists and practitioners to consider environmental governance and ecological restoration in the accounting norms, especially the retirement debt accounting treatment.
在会计规范中考虑环境治理与生态恢复问题，特别是由此引发的弃置债务会计处理逐渐成为理论界与实务界关注的重点。