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- The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer. 该套期不再满足本准则所规定的运用套期会计方法的条件。
- The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards. 该套期不再满足运用本准则规定的套期会计方法的条件。
- Where a cash flow hedging meets the conditions for adopting the hedging accounting method, it shall be dealt with in accordance with the following provisions 第二十七条现金流量套期满足运用套期会计方法条件的,应当按照下列规定处理
- If a fair value hedging satisfies the conditions for adopting the hedging accounting method, it shall be dealt with according to the following provisions 第二十一条公允价值套期满足运用套期会计方法条件的,应当按照下列规定处理
- hedging accounting method 套期会计方法
- B.1.5 Is a cost accounting method in use? 采用了成本会计方法吗?
- Accounting method is most likely to be used by farmers. 核算方法很可能被农民所采用。
- To account for any changes in the accounting method. 了解任何会计计算方法的改变。
- Excuse me: tax registration cost accounting method, the method of carryover? 请问:税务登记会计核算方法、成本结转方法?
- Finally, considering the fact which hedging is sometimes controlled by managers, the concept of ‘direct hedging’ is introduced to keep the trueness and accuracy of hedging accounting. 最后,根据安然事件及国际上套期实务中普遍存在管理者操纵的现象,建议引入“直接套期”的概念,以保证套期会计的真实、准确。
- Want to abide by accounting method in real work, want to do necessary adjustment when undertaking pay taxes. 在实际工作中要遵循会计法,在进行纳税时要做必要的调整。
- Accounting method used in any merger which is not treated as a pooling of interests. 用于各种形式的企业合并,不将其用权益联营法处理。
- Capitalize An accounting method used to delay the recognition of expenses by recording the expense as a long term asset. 通过将开支纪入长期资产项下延迟开支入账的会计方法。
- Tax law and accounting method set out from two angle, can appear in actual unit process of cargo bandling so difference. 税法和会计法是从两个角度出发的,所以在实际操作过程中会出现差异。
- Understand that the accounting method used for acquisitions depends on the extent to which the investor exerts influence over the investee. 理解用于收(并)购的会计方法,以及它们根据收购方对被收购方的投资比重有所不同。
- The purview and obligation of each side of enterprises regrouping;The prescription of pacification and regrouping of bankrupt-law, and accounting method of regrouping. 破产重组各方关系人的权限、责任,我国破产法对和解整顿的规定,掌握破产重组的会计处理。
- Answer `yes' or `no' stop hedging! 回答`是'或`不是'--不要再闪烁其词了!
- This paper discusses how to establish useful and available statistic system from management system, circulation way, statistic content, account method and so on. 从管理体制与运行方式、统计内容及计算方法等方面论述了如何建立更为有用有效的统计制度。
- Stop hedging and answer my question directly! "不要规避,直接回答我的问题!"
- There is no need for special hedge accounting since the gains and losses on the hedge and the hedged item will offset each other on the income statement. 没有必要特别对冲会计因为收益和损失的对冲和套期保值项目将相互抵消的收入报表。