终止经营

研究结果有助于投资者辨别企业会计期间因资产和负债重新计量产生的收益项目、终止经营产生的收益项目、以及金融损益项目。

The research results can help investors to classify earnings components into the following categories : earnings components arisen as a result of re-measurement of assets and liabilities , earnings from discontinued operations and financial earnings .

终止经营会计准则的国际比较及其运用

The International Comparison of Discontinuing Operations Accounting Standards and Exertion

从特征和时间标准两个方面对终止经营进行确认；

Carries on the confirmation from characteristic and time aspects to discontinuing operations ;

投资者如认为终止经营符合投资方最大利益时，可提前终止经营。

The investor may terminate the business in advance if they consider such termination is to their best interest .

公司在运营过程中并非一帆风顺，会因为这样或那样的原因而终止经营。终止经营会计准则的比较与思考

The company is not smooth in operation for many reasons which sometimes lead to termination . Accounting Standards for Discontinuing Operations : A Comparative Study

并对2004年11家沪深两市有终止经营业务发生的上市公司的信息披露情况进行调查，发现存在的问题。

And carrying on the investigation of information disclose situation to 11 listed company of Shanghai and Shenzhen two cities which occurred discontinuing operations in 2004 , discovers existed question .

1000多名平民和警察被杀害，女性被“妇德”两字捆绑，学校与桥梁被炸毁，许多公司终止经营。

More than a thousand ordinary people and police had been killed . Women had been kept in purdah , schools and bridges had been blown up , businesses had closed .

终止经营是企业实施收缩战略的资产重组方式，企业进行收缩并非是公司经营失败的标志，而是公司发展的一项合理的战略选择。

( JiaShu Ge2002 ) Discontinuing operations is the assets reorganization way of the enterprise implementing the contraction strategy , the enterprise contraction is not the symbol of company bankruptcy , but is a reasonable strategic choice of corporate growth .

现如今，持续经营不确定性几乎是每个企业的常态，任何一家企业，其实都处在持续经营跟终止经营两者之间，如何长久保持持续经营状态，是每个企业都在寻求的。

Nowadays , uncertainty of going-concern is almost the norm of each enterprise , almost all enterprises are in the condition between going-concern and non going-concern . How to keep the condition of going-concern for a long time is what all enterprises are looking for .

纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。

In cases where taxpayers who owe duty undergo cancellation , disband , go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs before liquidation .

不过，真正终止合资公司经营，最早也要到2011年春季。

However , the actual termination of the enterprise would only occur in the spring of 2011 .