环境负债
- 网络environmental debt;environmental liability
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环境负债问题的研究已经引起会计界的关注。
The problem of environmental debt has drawn much attention from the accounting circle .
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文章认为环境会计要素可以分为环境资产、环境负债、环境权益、环境收益和环境费用5大类,并分别论述了各类环境会计要素的定义和具体内容。
There are five accounting elements in environment : environmental assets , environmental debt , environmental rights , environmental income and environmental expenditure . This paper also states the definitions and the contents of each accounting element in environment .
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企业环境负债核算体系及其应用研究
Research on the Accounting System and Practice of Environmental Liabilities in Enterprises
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第三,本文对排污权及环境负债的计量属性及初始计量、后续计量分别作出讨论。
Third , the paper discussed measurement of the emission rights and environmental liabilities .
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本文认为,在活跃交易市场上,排污权和环境负债都应采用公允价值计量。
This paper argues that , in active trading market , emission rights and environmental liabilities should be measured with fair value .
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笔者认为,在我国实施与建立并完善的环境负债管理体制具有非常重要的现实意义,是值得大力推广的。
I believe that implementing , establishing and improving the environmental liability management system in our country has very important practical significance , and are worthy of vigorous promotion .
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本文认为,企业环境负债核算体系的构建必须以循环经济理论、环境价值理论和企业社会责任理论为基础,并运用会计学和管理学相关理论研究实践中的具体应用问题。
Accounting system of environmental liabilities of enterprises must be based on the theories of circular economy theory , environmental values theory and corporate social responsibility theory , and should solve practice problems with relative accounting and management theory .
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而相关研究结果也表明,环境负债管理制度的建立与实施将能够帮助企业更好地制定环境管理决策,同时有助于政府加强对企业环境保护的监督管理。
The relevant research results also show that the establishment and implementation of environmental liability management system will be able to help companies better develop environmental management decision-making , and will also help the government strengthen the supervision and management of the enterprises ' environment protection .
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河西走廊绿洲农业区生态足迹和环境资产负债研究
The Ecological Footprints and Environmental Assets and Liabilities in Hexi Oasis Agricultural Area
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本文分析了高职院的发展环境及负债情况,对高职院负债融资引起的财务风险的涵义、影响财务风险的因素进行了探讨,并提出了防范财务风险的策略。
This paper analyses the development environment and liability situation of higher vocational institutes , explores the content of financial risk resulting from loans and the variables affecting the risk , and puts forward strategies to avert the risk .
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分析了税收对企业资本结构的影响。探讨了我国税收环境下负债筹资的税收利益和限制条件,还分析了再投资退税的税务筹划。
The article analyzes the influence taxation has on capital structure , exploring the tax benefit and related limitations of financing the business with debt ( leveraging the business ) under China 's taxation environment and analyzing the tax planning for refund of re-investment .
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能源、自然资源和环境司在资产负债表中,矿场和其他自然资源被分为固定资产一类。
Energy , Natural Resources and Environment Division In the balance sheet , mining property and other natural resources are classified as property , plant , and equipment .
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第三部分是对绿色会计中的环境资产、环境负债、环境费用和环境效益四要素,按照概念、特征、确认和分类标准的顺序进行探讨。
The third part is the discussion of Green Accounting key elements , according to characteristic , confirm , classify , and the standard to describe environmental assets , environmental expenses and environmental benefit separately .
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在西方的文献中,environmentalliability是一个唯一的概念,而在我国却存在法律上和会计上的两种不同翻译:即环境法律责任和环境负债。
In Western literatures ,' environmental liability ' is a unique concept , but in China , there are two different translations on legal and accounting .
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环境会计主要包括环境资产、环境负债、环境费用和环境收益等四大要素。
Environment accounting mainly includes four essential factors : environment property , environment debt , environment expense and environment income .
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环境会计基本要素分为环境成本、环境负债、环境资产和环境效益四要素。
The basic four elements in environmental accounting are environmental costs 、 environmental assets 、 environmental liabilities and environmental performance .
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由于环境治理的复杂性及其任务的艰巨性,环境治理支出和负债的金额往往会很大。
Because of the complexity of environmental governance and the magnitude of the task , the great amount of environmental costs and liabilities happen frequently .
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文中认为,环境会计要素核算应当以环境成本核算为中心环节,同时重点考虑环境负债的确认与计量,而对于环境资产与环境效益则可采取与会计学资产、收益确认、计量相一致的原则。
In the paper , the author thinks that environmental cost accounting should be the center of environmental element accounting , and we should especially consider the identify and measurement of environmental liabilities .
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环境信息涉及环境风险、环境影响、环境政策、环境目标、环境成本、环境负债和环境绩效等多方面。
Environmental informations include environmental risk , the environmental impact , environmental policy , environmental objectives , environmental costs , environmental debt and environmental performance .
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企业要维持正常的生产经营活动,避免环境风险,也需要相关的环境信息以利于生产经营决策的作出,这就要求企业必须能够提供环境资产、环境负债、环境成本等环境信息的信息系统。
Enterprises also need relevant environmental accounting information for their management decisions in order to maintain normal enterprise production and management and reduce environmental risks . All these ask for enterprises to establish a system to provide environmental information such as environmental assets , environmental liabilities and environmental costs etc.