income principle meaning in English
收益原则
Examples
- According to the theory , the multi - levels accounting information disclosure system is completely accorded with the relativity principle , the materiality principle , the cost - income principle ; from the practice , it can satisfy the different quest to the different user , and it can also help to the promotion of the disclosure quality and the accounting theory and practice . it had been adopted by the unite states and england for many years as an accounting convention , it is also adopted by european country such as german holland belgium , spain
从理论上看，多层次的会计信息披露制度更符合会计的相关性原则、重要性原则、和成本效益原则；从实践上看，它满足了不同企业的会计信息需求者对会计信息的不同需求，更符合我国实际，有利于披露质量的提高，有利于我国会计理论与实务水平的快速提高。 - This paper sets examples of making analysis of accounting treatment and accountancy items about selling _ buy back business in the new income principles , and points out a series of such problems as whether the increased value tax should be imposed on the commodity of selling _ buy back , without considering what we should do if the seller could not carry the contract and buy back goods , and also the confusion of the differences between the long _ term liabilities and the short _ term liabilities
本文通过对新收入准则指南中关于销售回购业务的会计处理及核算举例的分析，指出该会计处理没有考虑区分销售回购的商品是否属于应交纳增值税的项目；没有考虑若销售方无法履行协议，无力回购商品怎么办？