notes of financial statement中文什么意思

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用"notes of financial statement"造句

會(huì)計(jì)報(bào)表附注

note: n. 1.備忘錄，筆記，記錄，略記；回想，意見(jiàn)。 2.注 ...
financial statement: 資產(chǎn)負(fù)債表；借貸對(duì)照表；財(cái)政報(bào)告。
financial statement notes: 財(cái)務(wù)報(bào)表注釋
foot-notes to financial statements: 財(cái)務(wù)報(bào)表附注
notes to financial statements: 財(cái)務(wù)報(bào)表說(shuō)明; 財(cái)務(wù)狀況說(shuō)明書(shū)

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例句與用法

Notes of financial statement
會(huì)計(jì)報(bào)表附注新譯灣翻譯
The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity , which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso , the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved . which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information . part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經(jīng)理人股票期權(quán)的會(huì)計(jì)確認(rèn)應(yīng)依據(jù)經(jīng)理人股票期權(quán)這一事物的經(jīng)濟(jì)實(shí)質(zhì)，將其歸屬于一種特殊的所有者權(quán)益科目? ? “經(jīng)理人股票期權(quán)”科目，從而將原有的所有者權(quán)益重新細(xì)分類別并進(jìn)行價(jià)值分配；而經(jīng)理人股票期權(quán)的會(huì)計(jì)計(jì)量則因其同時(shí)具有金融衍生工具的性質(zhì)，宜采用公允價(jià)值法，結(jié)合經(jīng)理人股票期權(quán)的初始確認(rèn)和終止確認(rèn)進(jìn)行初始計(jì)量和終止計(jì)量；關(guān)于經(jīng)理人股票期權(quán)的信息披露問(wèn)題，筆者認(rèn)為由會(huì)計(jì)確認(rèn)和會(huì)計(jì)計(jì)量解決了經(jīng)理人股票期權(quán)的表內(nèi)確認(rèn)問(wèn)題后，應(yīng)著重在表外披露采用何種會(huì)計(jì)政策對(duì)經(jīng)理人股票期權(quán)進(jìn)行確認(rèn)和計(jì)量，并披露相應(yīng)的非財(cái)務(wù)信息，包括經(jīng)理人股票期權(quán)計(jì)劃的主要內(nèi)容等，以利于報(bào)表使用者獲得有效的決策信息。

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notes of financial statement中文什么意思

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notes of financial statement中文什么意思

例句與用法

相關(guān)詞匯

相鄰詞匯

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