会计处理方法

第三章以TCL集团吸收合并TCL通讯为例，比较了购买法和权益结合法下的财务状况、经营成果和主要财务指标，说明不同会计处理方法产生的经济后果。

Chapter Three analyses the merger and absorption of TCL Group as an example , compare the purchase and pooling of interest method of the financial situation , operating results and main financial targets , the different accounting treatment of the economic consequences .

浅谈无形资产摊销的会计处理方法

Talking about the Method of Accounting Treatment of Invisible Assets Amortization

会计处理方法差别很大——汇丰（HSBC）按成本价计算投资，而经纪商兼交易商高盛（GoldmanSachs）必须按市价来记入其持有的股票头寸。

Accounting treatments vary - HSBC carries its investments at cost , while broker-dealer Goldman Sachs must mark its position to market .

BOT是一种项目融资模式，对于BOT模式下建设项目所形成资产属性的确认以及相关的会计处理方法，至今尚没有明确和规范统一。

BOT is a model of project financing . While the assets attribute confirmation and handling accounts of BOT project is still not clear and unified by now .

一些官员警告称，该预算案在未来几年内带来的赤字规模，将超过布什（bush）政府以前拟定的预算案，因为它将采用他们认为是更为诚实的会计处理方法。

Officials caution that the budget will show higher deficits in coming years than the previous budgets prepared by the Bush administration because it will use what they consider to be more honest accounting .

国有施工企业资产评估结果的会计处理方法

Accounting Treatments to the Result of State-Owned Construction Enterprise Asset Evaluation

资不抵债企业投资业务的会计处理方法之探讨

Probing into Accounting Treatment of Investment Business of Enterprise under Balance

等各方面提出完善我国套期会计处理方法的建议。

And other aspects of improving the accounting treatment of hedging .

论我国所得税会计处理方法的选择&基于所得税会计准则的国际比较研究

On the Accounting Processing Method of Corporate Income Tax in China

我国企业合并会计处理方法的实证研究

Demonstration and Study of Methods Accounting for Business Combinations in Our Country

股票期权会计处理方法的比较与选择

Comparison and Selection from Accounting Treatment Methods of Stock Option

负商誉的定性、定量分析及会计处理方法

Qualitative and Quantitative Analyses and Accounting Methods of Negative Goodwill

公司收购中会计处理方法的选择与比较

A Comparison of Two Accounting Methods in Processing Company Purchase

合并会计处理方法选择不同，极大降低了合并后企业会计信息的可比性以及监管的约束力。

The nature of the enterprise consolidation determines its suitable accounting method .

因此，这种会计处理方法有一个问题。

Therefore , this accounting treatment There is a problem .

试析研究与开发费的会计处理方法

The Analysis of Accountancy Method about Research and Development Fee

关于企业研究与开发费用会计处理方法的思考

Considerations about the Accounting Treatment of Enterprise 's R & D Expenses

试论会计处理方法对企业内部筹资的影响

On the Influence of Accountancy Handling Methods to the Enterprise Inner Raising Funds

R&D会计处理方法的理性思考

Rational Thinking of Accounting Treatment for R & D

本文着重阐明未担保余值变动时的会计处理方法。

This article focuses on accounting the change of the non-guarantee remaining sum .

关于完善我国换股合并会计处理方法的思考

Improve the Consolidated Accounting Treatment of Our Convertible Methods

关于出口退税会计处理方法的正确选择

On Correct choice of Methods Dealing With Accounting of Drawback for Export Duties Paid

债务重组中修改其他债务条件下的会计处理方法探讨

Shallow Analyze Accounting Treatment Method Under the Modification of other Terms of a Debt

收购产生的商誉的会计处理方法

Methods of accounting for goodwill arising on acquisition

企业合并中商誉的会计处理方法

Accounting Processing of Goodwill in Enterprise Mergence

第四节介绍并购会计处理方法选择的税收筹划问题。

Section 4 , describes tax planning issues of M & A accounting treatment choice .

关于所得税会计处理方法之比较研究

On Treatment Method for Income Tax Accounting

企业合并报表的会计处理方法比较&购买法与权益集合法的比较

Probe in Accounting Method of Combined Statement

外币交易业务汇兑损益会计处理方法的探讨知识交易

A talk about accountant dealing with means of foreign currency trade operation exchange Knowledge Transaction

论会计处理方法的选择在纳税筹划中的运用

Applying selected Accounting Approach onto Taxes Planning