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- Among the recognition and measurement of accounting elements, goodwill is the most controversial one and still has different opinions on it now. 在会计要素的确认与计量中，争论最大、讨论时间最持久、至今仍有分歧的，莫过于商誉问题了。
- The chapter will dissertate the recognition and measurement of ocean shipping companies from approaches and basis on related principles and regulations. 本章将在本着遵循收入确认的基本原则和相关的政策法规的基础上，从几个方面对海洋运输企业运输收入的确认和计量的做法作出规范。
- Therefore, this dissertation will conduct research in recognition and measurement of shipping revenue for the ocean companies, and analyze the problems in existence. 因此，本文将对海洋运输企业对运输收入的确认和计量及其存在的问题进行研究分析。
- Where an adjustment is made to the temporarily determined values within 12 months after the acquisition date, it shall be deemed as the recognition and measurement on the acquisition date. 购买日后12个月内对确认的暂时价值进行调整的,视为在购买日确认和计量。
- The paper chooses related accounting standards of IASC (IASB) and FASB. By contrasting and analyzing the suggestions to the disclosure, recognition and measurement of financial instruments, it points out this is a process onward step by step. 主要选取了国际上先进的和具有代表性的IASC(IASB)和FASB的研究成果，以其相关的准则作为研究对象。 通过对比分析IASC和FASB对金融工具披露、确认和计量的建议和规定，论述了公允价值在金融工具上的应用是一个循序渐进的过程，目前的状况是：分类处理，历史成本和公允价值并存的混合计量模式。
- Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of Contingencies, and the disclosure of relevant information. 第一条为了规范或有事项的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。
- Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of debt restructuring, and disclosing of the relevant information,. 第一条为了规范债务重组的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。
- Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the hedging. 第一条为了规范套期保值的确认和计量，根据《企业会计准则--基本准则》，制定本准则。
- Article 1 These standards are formulated in accordance the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the revenues, and the disclosure of the relevant information. 第一条为了规范收入的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。
- The determination of the fair value of an investment shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments. 投资公允价值的确定，适用《企业会计准则第22号--金融工具确认和计量》。
- Cost calculation of biological assets and agricultural products is a very important part of accounting activity in agricultural corporation, and a basis of accounting recognition and measurement of biological assets in China. 生物资产和农产品成本核算问题是我国农业企业会计核算中至关重要的一个环节,是生物资产确认与计量的基础。
- FIN 48 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax positions taken or expected to be taken in a tax return. 好象不太读得懂。但还是谢谢小刘。我也试译如下：FIN 48规定了财务报告中对退税或预计退税的课税科目进行确认及衡量的的确认阈限及衡量属性。
- With the object of air and transportation industry, this thesis studied the recognition and measurement of the frequent-customer resource (FCR) using the qualitative and quantitative methods. 本文以我国航空运输业为分析对象，采用定性与定量分析相结合的方法，对常顾客资源作为会计资产项目的确认与计量问题进行了研究。
- Pattern Recognition and Intelligence System. 模式识别与智能系统。
- Now, he has won real recognition and acclaim. 现在，他赢得了真正的认可与喝彩。
- accounting recognition and measurement 会计确认与计量
- He lost his balance and measured out his length on the ground. 他失去了平衡，在地上跌了个四爪朝天。
- No. But it got its recognition and development in Beijing. 是的。但它是在北京取得认可和发展的。
- Once again he felt the throb of the recognition and regret. 他又因认出和遗憾而感到心跳不已。
- Test and measurement equipment record maintenance. 校验记录的维护和更新。
