会计事项

与投资直接有关的会计事项抵销问题

On the Offsetting of Accounting Items Directly Related with Investment

但会计事项不确定性的存在使得稳健原则将会一直存续下去。

However , conservatism principle will survive for the existence of uncertainty of accounting items .

会计事项必须用一种货币单位来计量、记录并报告。

All transactions are measured , recorded and reported in terms of money unit .

经常帐户对外会计事项

External transactions on current account

不涉及其商业本身以外之人者，为内部会计事项。

An accounting event not involving a person other than the business itself is an internal accounting event .

普通日记账用来记录不适合于任何一种特种日记账的所有会计事项。

The general journal is used to record all transactions that do not fit one of the special journals .

特种日记账是用来记录一种特殊类型会计事项的会计日记账。

A special journal is an accounting journal designed to record one specific type of transaction , such as credit sales .

第14条会计事项之发生，均应取得或给与足以证明之会计凭证。

Article 14 For the occurrence of an accounting event , accounting documents sufficient to prove such occurrence shall be obtained or given .

会计事项涉及其商业本身以外之人，而与之发生权责关系者，为对外会计事项；

An accounting event involving a person outside the business itself and incurring rights and obligations between them is an external accounting event ;

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。

Article 11 The assets and liabilities of a business or increase / decrease or changes in owner ′ s equity are called accounting events .

因此不确定性会计事项占企业会计事项的比重逐渐增大，传统财务会计处理方法已不能满足当前企业管理工作的需要。

Hence more and more uncertain accounting events have been coming into being , the traditional financial accounting methods cannot meet the demands of enterprise management .

同时，随着金融市场的发展，不确定性的经济交易和会计事项也越来越多，对这些不确定经济交易和会计事项的正确判断也变得越来越困难。

At the same time , because of the more complication in the modern business and finance , it is more and more difficult to estimate the accounting proceeding .

本文针对小企业应收债权融资时出现质押、不附追索权的出售以及附追索权的出售等会计事项进行讨论，并给出了具体的会计处理方法。

The essay discusses such accounting issues as mortgage , selling with and without recourse appearing in the obligation receivable financing of small-size enterprises , and proposes definite accounting methods .

借据说明已收到欠款的证明或凭据二记帐凭证：证明处理会计事项人员之责任，而为记帐所根据之凭证。

A certificate or voucher acknowledging a debt . Recording documents : The documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping .

谨慎性原则可以广泛适用于企业各种会计事项的处理与报告，其根本目的在于谨慎地反映企业的财务状况。

The conservatism principle is extensively applicable to the processing and reporting of a great variety of accounting practice , for the basic purpose of conservatively reflecting the financial position of a business entity .

无法取得原始凭证之会计事项，商业负责人得令经办及主管该事项之人员，分别或连带负责证明。

For an accounting event for which the source document cannot be obtained , the responsible person of the business may order the personnel handling and in charge of the matter to severally or jointly prove such event .

从矿产权益拥有者（东道国）与石油勘探开发公司如何签定合同等开始，对两者之间的权利、义务、成果分享方式及一些其他会计事项做了研究。

Beginning from how to sign a contract between the mineral possessor , i. e. host country and the petroleum exploration & development company , it also studies the rights , duties and share ways between these two parts , and other relevant accounting matters .

主要的研究内容与成果如下：1，市场波动条件下的SternStewart会计调整事项与调整方法的研究。

The main researching points are as following . Firstly , this paper researches Stern Stewart adjustment methods under the condition of market factors .

从Sorter提出事项法的概念至今，事项会计的事项如何定义尚没有明确的定论。

From the date when Sorter put forward the concept of Events Approach , the term " Events " has been kept un-defined in Events Accounting .

文章在对会计或有事项的一些认识基础上提出了建议。

This article gives some understandings about accounting for business enterprises and puts forward some suggestions .

本文采用的主要是规范研究方法，共分为五章，文章首先按照财务会计对经济事项进行会计处理的一般流程，深入探讨了股票期权会计的确认、计量与披露问题；

This paper consists of 5 chapters : The accounting recognition 、 measurement and disclosure are first discussed according to the general accounting circle of transactions ;

第三章，重要会计行为、会计事项的监管研究。

Third chapter , the study on the regulation of some important behavior , items .

不仅会计信息系统以事项会计为设计基础，而且整个管理信息系统也以事项会计为设计基础。

Not only will the design of the accounting information system be based on the event accounting , but also the design of the whole management information system .

我国《企业会计准则或有事项》与两项国际会计准则有关，但主要与《国际会计准则第37号准备、或有负债和或有资产》关系密切。

Our Enterprise Accounting Standard ( The Standard ) - Contingencies is related to two international accounting standards but is only closely to The International Accounting Standard 37th-Provisions , Contingent Liabilities and Contingent Assets ( IAS37 ) .

中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。

The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year .

其他需要办理会计手续、进行会计核算的事项。

Other transactions that are subject to accounting procedures and to accounting .

源于会计技术或理论与会计交易或事项的矛盾，产生了模糊性会计事项。

The contradictory between accounting technology or theory and accounting business results in fuzzy accounting .

一方面单纯凭会计知识已经很难正确处理市场经济条件下的所有会计事项，另一方面法律对市场经济的规范还需要通过会计来计量和记录。

On the one hand purely all accountants which the knowledge already very difficult correctly to process under the market economy condition depending on accountant the item , on the other hand the law also needs to measure and the record to the market economy standard through accountant .

第四章会计确认的基础和标准应随着环境的变化而不断发展变化，所以新兴会计事项对现行确认模式产生了冲击。

Chapter 4 : Foundations and standards of accounting recognition should be develop and change with the change of the environment , so the new accounting issues have brought current confirming mode a big impact .