1) a liability for an asset retirement obligation
资产弃置义务负债
1.
This paper introduces the standard of FAS 143, Accounting for Asset Retirement Obligations, mainly analyzing the path of FASB on the application of fair value to a liability for an asset retirement obligation, pointing out the defects.
通过对美国财务会计准则委员会(FASB)的FAS①143《资产弃置义务会计处理》准则的评述,着重分析其在资产弃置义务负债处理中运用公允价值的思路及存在的问题,以资产弃置义务负债为例,归纳了公允价值的思想:由特定主体观转向市场参与者观,提出公允价值在非金额负债的运用中需解决的问题。
2) asset retirement obligation
资产弃置义务
1.
This paper introduces the standard of FAS 143, Accounting for Asset Retirement Obligations, mainly analyzing the path of FASB on the application of fair value to a liability for an asset retirement obligation, pointing out the defects.
资产弃置义务是企业在某些长期资产退役时,需要承担的拆移、填埋、清理和恢复生态环境等义务。
3) retirement obligation
弃置债务
4) balance sheet approach
资产负债表债务法
1.
By reseaching into the area of the income tax accounting means: both the income a/c-debt method used now in China, and the balance sheet approach in international, the paper suggested some specific measures according to the actual situation of China, so as to give some advices to the formulating of the particular accountin.
文章拟就我国目前所得税会计处理的损益表债务法与国际上采用的资产负债表债务法进行研究探讨 ,并结合我国的实际情况提出一些具体的适用我国的措施 ,以期对我国相关具体会计准则的制定起一点参考作用 ,加快与国际接轨的步
5) balance sheet liability method
资产负债表债务法
1.
The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets.
文章主要就资产负债表债务法的核心,即递延所得税负债和递延所得税资产的确认和计量进行了探讨。
2.
The Corporation Accounting Rules-Income Tax clearly regulates that corporations should count their income taxes based on the Balance Sheet liability method,and it also standardizes the verification and calculation of the goodwill of merger.
《企业会计准则—所得税》,明确规定了企业应采用资产负债表债务法核算所得税,并且对合并商誉的确认与计量也作了规范。
3.
The new standards eliminated the payable tax method and tax-effect-accounting method(deferral method and income statement liability method),and required adopting balance sheet liability method.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法,要求采用资产负债表债务法。
6) balance sheet obligation method
资产负债表债务法
1.
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
新的所得税会计准则全面采用资产负债表债务法。
2.
The current income tax accountancy checking method in our country exists a few blemish in the accounting practice According to the development tendency of accounting reform of our country, it is very important to use the balance sheet obligation method in our countr
我国现有的所得税会计核算方法———无论是应付税款法还是纳税影响会计法 (包括递延法和损益表债务法 ) ,在会计实务运用中都存在不少缺陷 ,根据我国会计改革的发展趋势 ,结合国际会计准则的有关规定 ,资产负债表债务法在我国的运用 ,已显得尤为重
补充资料：报告式资产负债表
报告式资产负债表——
报告式又称垂直式，其资产、负债、股东权益项目自上而下排列，所有资产类项目按一定顺序列示报表上部，其次列为负债，最后列示股东权益。其优点是便于编制比较式资产负债表。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条