general accounting principles meaning in English
一般会计原理
Examples
- Because of the particularity of insurance companies , in addition to the general accounting principles , most of the insurance accounting has to comply with the regulatory accounting rules made by the insurance regulatory organizations
绝大多数国家保险会计除了遵循一般会计准则外，还必须遵循由保险监管部门制定的监管会计原则。 - There is two things important on calculating eva . firstly it need to estimate the cost of the equity , then get the wacc ( weighted average cost of capital ) and the cost of the capital invested . secondly , some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
计算eva ，需要估算权益的成本，并由此计算出加权平均资本成本，最终确定资本投入的成本，另外，现有的通用会计准则扭曲了大量的价值创造活动，因而在计算eva时，也需要根据企业实际，对经营结果有重要影响的会计科目进行调整，以确保最终的eva能够全面反映企业的经营效果。 - The paper analyzes general accounting principle of oil & gas industry in the united states and evaluates two kinds of accounting methods . successful efforts & full costs . research is made to the investment accounting method of the united state relating to various phases of oil and gas operation , including property acquisition , retention and surrender , exploration , development and production
本文从介绍美国油气工业基本会计核算原则出发，在研究美国矿区购置成本、折旧的单位产量法以及勘探、开发、生产不同阶段的核算方法的基础上，分析了现阶段我国石油投资核算现状，指出了其存在的油气成本反映不实、折旧方法不合理、国家对于矿区产权无法体现等问题。