费用确认

雇员退休福利之成本于员工提供服务之期间作为费用确认入账。

Costs of employee retirement benefits are recognized as an expense in the period in which the employee 's services are rendered .

现行财务会计系统主要是基于权责发生制亦即应计制下的历史成本会计，对收入和费用确认时间的基础是实际影响期间而非现金收付发生时间。

Current financial accounting system bases on accrual basis and therefore the recognition of revenues and expenses is based on actual influence period instead of the time of cash collection and payment .

财务再保险作用突出，通过它原保险人可将部份风险转嫁给再保险人，将相关费用确认为再保险交易支出，这样能使风险得到有效分散。

Financial reinsurance has a prominent role when primary insurers could pass on part of the risk to re-insurers , recognizing related expenses as transaction costs under re-insurance , which effectively spread the risk .

浅谈建造合同收入与合同费用的确认问题

On Confirmation of Income and Expense in Building Contract

购买成本和相关费用的确认和计量；

Recognize the purchase cost and relevant fees ;

借款费用的确认与账务处理

Confirmation of Loan Cost and Accounting Treatment

物流费用的确认和付费安排。

Confirm services fees and reimburse .

建造合同收入与合同费用的确认是建筑业会计核算中的核心与难点问题。

Confirmation of income and expense in building contract is core and difficulty to building industry accounting check .

应负计债产生于对将来需支付的费用在确认。

Accrued liabilities arise from the recognition of expenses for which payment will be made in a future period .

包括利用会计政策选择与变更、滥用会计估计、利用关联方交易、收入与费用的确认等手段。

Accounting policy choice and changes , the abuse of accounting estimate , utilizing related party transaction , income and affirmation are all included .

甲方仍需对书面通知乙方前已发生的联盟活动费用进行确认与支付；

Party A still needs to confirm and pay the alliance event fees having incurred before it dispatches the written notice to Party B ;

会计准则规定要以权责发生制做为会计研究的基础，权责发生制使得会计人员对收入、费用的确认具有更多的主观性和灵活性，正是这种主观界定性给上市公司的盈余管理创造了条件。

GAAP requires the use of accrual basis as the basis of accounting . The accrual basis makes the accounting personnel more subjective and flexible on the definition of revenues and expenses .

在中断期间发生的借款费用应当确认为费用，计入当期损益，直至资产的购建或者生产活动重新开始。

The borrowing costs incurred during such period shall be recognized as expenses , and shall be recorded into the profits and losses of the current period , till the acquisition and construction or production of the asset restarts .

由于会计和税收的职能不同，现行财务会计制度和税收政策在收入、成本、费用的确认上存在着较大的差异，随着新会计准则的发布实施，这种差异将更加明显。

Owing to the different functions of accounting and tax , the confirmations of revenue , cost and expense between financial accounting system and tax policy have great differences , which are becoming more obvious as the new accounting norm is being carried out .

本文结合林木资源生产及资金运作特点，探讨了在商品林生产采取企业式经营、核算的前提下，商品林企业林木资源资产、收入、成本、费用的确认及计量问题。

The paper discussed confirmation and estimation of the enterprising assets , income and cost of commercial forest under the prerequisite that commercial forest is managed and accounted by way of enterprise , integrated with the character of the forest resource production and fund movement .

关于会计确认的探讨试论借款费用的会计确认与计量

A Discussion on Accounting Confirmation and Quantification in Borrowing Costs

直接付费，包括用户费用，被确认为阻碍进展的最大障碍。

Direct payments , including user fees , are identified as the greatest obstacle to progress .

时确认收入的现金和费用收到时确认现金支付。

Revenue is recognized when cash is received and expense is recognized when cash is paid .

合同成本不可能收回的，在发生时立即确认为合同费用，不确认合同收入。

If the contract costs cannot be recovered , these costs shall be acknowledged as contract expenses immediately when incurred and no contract revenue shall be acknowledged .

环境会计可以通过专门方法对环境价值、环境成本（费用）等进行确认、计量和披露，以协调企业与环境的关系。

The environment accounting can confirm , measure and reveal the environment value and environment cost with special methods in order to adjust the relationship between enterprises and the environment .

不仅使资产、负债、费用、利润的确认符合基本准则相关规定，而且提高了利润信息的决策价值，同时满足了信息的可靠性与相关性要求。

Not only confirm Relevant provisions of the assets , liabilities , costs , profits , and increase the decision-making value of the profits information . While meeting the requirements of reliability and correlation .

企业对取得的长期股权投资按权益法核算时，由于会计与税收的目的不同，对某项收益、费用和损失的确认、计量标准与税法的规定会存在一定的差异。

When a company calculates the long term investment under polling of interest , due the different purposes of accounting and revenue , there may be some difference in affirming the profits , expenses and losses of a certain item .

介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。

The apportion principle in business financial accounting assess is introduced , the confirmation principle to business 's income , cost and product developing expense analyzed .

发现上市公司可能利用收入与费用的分类、收入与费用的确认时间、会计核算方法选择等进行盈余管理。

The companies probably conduct earnings management through the clarification , the realizing time choosing , and accounting methods change .

通过分析借款费用的实质及内涵，从会计理论及实务的角度，探讨了借款费用的会计确认与计量。

Through the analysis of the essence and connotation of borrowing costs and from the angle of the accounting theories and practices , this paper discusses the accounting confirmation and quantification in borrowing costs .