登记入账 meaning in English
registered on the account
Examples
- Under the accrual principle , revenues are recognized in the pe ? riod in which they are earned when goods are sold or services are rendered , rather than when cash is received ; expenses are recognized when they are incurred
在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账；费用是在它实际发生的期间，而不是实际支付现款的期间登记人账。 - The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets . as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill , while for goodwill - purchased , it may be reference only , we should adopted un - direct approach to recognize . the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method . ,
2商誉的确认、再确认与计量： u ）对我国而言，以控股合并方式下形成的外购商誉在合并报表中的处理应遵循国际惯例，取消合并价差项目； （ 2 ）从资产的确认标准以及会计原则等多个角度来看，确认自创商誉非常必要； （ ）商誉在初始确认后，应对购买商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到“修正”摊销的作用： （ 4 ）直接计量法与间接计量法是计量商誉的两种方法，现阶段只能是计量的科学性让位于计量的难易程度，采用间接法计量商誉； （ 5 ）随着近年来自创商誉入账的呼声日益高涨，若要将自创商誉入账，显然只能采用直接计量法计量其价值，而对外购商誉，可以先以直接计量法的计算结果作为重要参考，然后再用间接计量法计算的结果对商誉登记入账。