经济事项

浅谈经济事项的对称会计处理

A Brief Discussion on Symmetrical Accounting Treatment to Economic Events

在实务中对于不同的经济事项，有的以独立观处理更为妥当，而有的以一体观处理更为妥当。

In practice , some economic events are appropriate for discrete view treatment and others are appropriate for integral view treatment .

会计师在遵循公认的会计原则时应考虑到经济事项的相对重要性。

In following general accepted accounting principles , accountants must consider the relative importance of any transactions .

文章最后比较了业务事件驱动模式与经济事项模式的异同。

At last , we compare the event-diagram model with event reporting model and exhibit differences between them .

简而言之，公司应报告与其经济事项相关、靠和可比的信息。

In short , the company should report relevant , reliable , and comparable in-formation about its economic affairs .

会计是一种反映经济事项的工具，其基本职能是反映和监督，而反映职能又是监督职能的基础和前提。

Accounting is a tool to reflect the economic matters and its two basic functions are reflection and supervision .

经济事项会计处理方法的可选择性等？主观因素有：会计人员理论和业务素质低？

Subjective factors include : poor quality of accounting staff in theory and practice , accounting choice of managers ' , etc.

然而，要确定一个经济事项是否具有重要性，并没有明确规定的标准可供借鉴。

However , to determine whether the materiality of a transaction is or not , no precise criteria can be formulated .

由于经济事项的不确定性，会计准则规定的灵活性和企业的利益导向，会计政策的选择是必不可少的。

Because of economic events ' uncertainty , accounting rules ' flexibility and interests of corporation , it is necessary to choose accounting policy .

因此制定一个事无巨细、包括一切经济事项处理方法的规则性导向会计准则是不可能的、也是不现实的。

Therefore the development of all manner , including treatment of all economic issues-oriented rules of accounting standards is not possible , is unrealistic .

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 ;

在这个前提下，市场环境和经济事项愈加复杂多变，企业面临的不确定性日益剧增。

As a result , market environment and business transactions have becoming more and more complex and changeful , all enterprises are facing an increased uncertainty .

应收帐款作为企业的重要经济事项，既有增加销售的功能，又容易引发企业的财务危机。

Open book credit , as an important economic event , may help the sale of products , but it may also easily lead to financial problems in an enterprise .

法务会计运用会计知识，对经济事项中的法律问题进行处理，并向法庭提供相关证据。

The law serves accountant to utilize accountant the knowledge , carries on processing to in the economical item legal matter , and provides the related evidence to the court .

通过对投资者决策行为的研究，可能有助于提高财务信息准确地描述真实经济事项的能力；

Some of the objectives of studying individual decision making in an accounting context include : Firstly , a possible improvement in the ability of financial information to portray accurately the real events ;

事项法会计理论是美国会计学教授乔治·索特于20世纪60年代提的，其核心思想是：会计的目的应该是提供可能在各种决策模型中有用的相关经济事项的信息。

Events method accounting theory was proposed by professor George H. Sorter in the 1960s , the core idea is : accounting objective should be provide useful information related to economic matters in all decision-making model .

董事会是公司的核心领导层和最高决策者；在公司法人内部，董事会行使法人财产权和直接经营权，全面而直接地参与对公司重大经济事项的决策和管理。

As the core component of internal corporate governance , the board of directors is an important decision-making and supervision organization . It exercises corporation property right and direct management right , and comprehensively and directly participates in decision and management on corporate major events .

本文主要阐述了实质重于形式原则的含义，以及这一原则在经济事项确认、会计计量、财务报告方面的具体应用，论述了实质重于形式原则在提高会计信息质量方面具有重要意义。

This article mainly narrates the definition of substance over form principle and how this principle is specifically applied in the aspects of economic item recognition , accounting estimate and financial statement etc , it also discusses the significance of this principle in improving accounting information quality .

但站在单个企业的角度，一方面无法左右现行的会计制度、会计准则，另一方面还有义务按照会计准则的要求对经济事项进行计量、核算、出具规范的财务报表。

But stand the perspective of individual enterprises , on the one hand , it can not alter the existing accounting rules and accounting standards ; on the other hand , there are obligations in accordance with the requirements of accounting standards for accounting , making standard financial reports .

四大行则尽职尽责地加强努力，支持新的经济优先事项。

The big four have dutifully emphasised their efforts to support the new economic priorities .

任何单位不得以虚假的经济业务事项或者资料进行会计核算。

No unit may conduct accounting with false economic transaction and operational matters or data .

本文认为，会计职业判断绩效是判断结果与一定的标准相符的程度，它是会计人员、经济业务事项和会计环境的函数。

We think that accounting professional judgement performance is the degree that judgement result accords with some standards .

会计作为一个信息系统，通过对经济业务事项的确认、记录、分析、报告一系列过程，向信息使用者提供决策所需信息。

The accounting offers useful information to the users for their decision-making by recognize , record , analysis , report as an information system .

该公司称，然后很清楚的是，格雷格先生“是不会支持总统的一些奥巴马的关键的经济优先事项”。

It said it then became clear that Mr Gregg " was not going to be supporting some of President Obama 's key economic priorities " .

这是必须要做的事情。顺便说一下，其他的经济优先事项也应如此，比如儿童护理，带薪探亲假，同工同酬，更高的最低工资标准。

It 's a must-have . By the way , so are economic priorities like child care , paid family leave , equal pay , and a higher minimum wage .

办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。

In handling the economic transaction and operational matters stipulated in Article 10 of this Law , original vouchers must be drawn up or obtained , and then promptly filed with the accounting offices .

信息管理事务处（信管处）主管经济和社会事项秘书处服务助理秘书长

Assistant Secretary-General for Secretariat Services for Economic and Social Matters

经济及社会事项建议案实施问题特设委员会

Ad Hoc Committee on the Implementation of Recommendations on Economic and Social Matters

同一项经济业务或事项，往往因选择不同的会计政策会产生不同的甚至是相反的会计结果，进而影响企业缴纳税款的状况。

Different accounting policies will lead to different accounting results , which will affect an enterprise tax payout .

英国对欧洲扭转多年的所谓抵制内在核心的政策可能会使英国在经济决策的重要事项上边缘化。

That reversed years of British policy towards Europe , which resisted talk of an inner core that might marginalise Britain in vital matters of economic decision-making .