会计主体

资产证券化的关键在于构造特殊目的载体（SPE），SPE作为独立的会计主体，是否应当与发起人的财务报表合并就成为一个关键问题。

The special purpose entity ( SPE ), as an independent accounting subject , whether should amalgamate with the promoter 's financial statement has become a key problem .

网络经济对会计主体。持续经营、会计分期、货币计量等会计假设产生了冲击；

The network economy has many impacts on the hypothesis of accounting subject , sustainable management , accounting duration , and money calculating .

论网络时代会计主体假设的拓展

On the Expansion of Accounting Entity Postulate in the Network Era

大多数会计主体被假设有一个无限定的生存期。

Most accounting entities are assumed to have an indefinite life .

基于会计主体职能转变的预算会计改革

Budget Accounting Reform in the Function Shift of the Accounting Subject

对会计主体的再认识及对主体权益论的质疑

Retrospection of Accounting Entity and Questions on the Entity Equity Theory

对应会计主体和科目归集教学法

Teaching methods of corresponding accounting entities and accounting subjects convergence

会计主体从高校主体层面和基金层面进行分析。

We analyze accounting entity from the university level and fund level .

每一个会计主体都运用独立的复式记账体系。

For each accounting entity a self-contained , double-entry accounting system is employed .

论企业年金会计主体

A Discussion about Accounting Entity of Enterprises ' Annuity

分类账户被用来记录交易对会计主体的影响。

Ledger accounts are used to record business transactions'effect on an accounting entity .

企业组织、产权关系与会计主体

Enterprise Organization , Relation between Ownership and Management , and Accounting Main Part

多会计主体企业的资金内部控制

Fund Internal Command in Multi-Accountant Main Body Enterprise

浅谈单位负责人作为会计主体的职责

On Accounting Duty of Head of An Enterprise

高校存在着两个会计主体，即事业财务会计主体和基建财务会计主体。

There are two accounts in the university : normal accounts and capital projects accounts .

对铁道资金结算中心会计主体和利息计算问题的探讨

Discussion on Railway Fund Settlement Cente

一个会计主体就是任意一个可以掌握资源并从事经济活动的经济单位。

An accounting entity is any economic unit which controls resource and engages in economic activities .

财务报告是会计主体定期向外提供财务信息的载体。

Financial report is the main body of accounting to disclose finance report at regular time .

会计主体；假设；基础性的方法；

Accounting entity Postulates Fundamental approaches ;

会计主体是指任何一个掌握资源并从事经济活动的经济组织。

An accounting entity is any economic organization , which controls resources and engages in economic activities .

基建投资借款由事业财务会计主体借取和由基建财务会计主体借取，在会计实务的处理上不同。

There exist differences in accounting practices of borrowed funds for capital projects through the above-mentioned different accounts .

虚拟企业的出现突破了传统会计主体假设的实体观；

The substantiality of additional accounting entity assumption has been broken through because of appearance of virtual corporation ;

资产整体置换对会计主体产生影响、对置换期间的财务报表的编制提出了挑战。

Whole assets trade-in results in the change of accounting entity and brings forward challenge for providing financial statement .

会计主体概念适用于独资、合伙和公司中的任何一种组织形式。

The accounting entity concept is applied to all organization forms of business : single proprietorship , partnership and company .

不论什么可能，会计主体必须基于客观的确定了的凭证。

Whenever possible , accounting entries must be based on objectively determined evidence . A number of organizations exist in U.

我国对会计主体的认识经历了由国家会计主体论到企业会计主体论的转变过程。

The research on accounting entity experienced a transitional process from country 's accounting entity to enterprise 's accounting entity .

虚拟公司等新的企业组织形式的出现将孕育着会计主体一场新变革。

The emergence of new organizational form such as virtual company will breed a new reform in accounting main part .

不同会计主体的交易不能集中核算，每一会计主体应单独进行评价。

The transaction of different accounting entities should not be accounted for together . Each accounting entity should be evaluated separately .

在不同的森林生态价值会计主体中应根据自身的特点分别选择权责发生制原则和收付实现制原则；

Different accounting entities of forest ecology should chose the accrual-basis or the cash-basis accounting principle , according to its own characters .

现代企业制度下的企业要成为真正的会计主体，必须在法律上被赋予独立的财产权。

Under modern accounting system , enterprises must be authorized lawful property right if they want to be a real enterprise 's accounting entity .