要素定义 meaning in English
feature definition
Examples
- Telecontrol equipment and systems - transmission protocols - definition and coding of application information elements
遥控设备和系统.传输协议.应用信息要素定义和编码 - In the last part , the author uses the accounting rules of oil and gas industry in developed countries as reference . the author probes into the questions we should consider in drawing our oil and gas accounting rules and into the needed reform to define the accounting factors
第三部分笔者通过借鉴西方发达国家油气行业会计准则，探讨了我国在制订油气会计准则时所必须考虑的问题，以及在会计要素定义等方面需要进行的改革。 - Economists refer mainly to the property of material capital before . this thesis adds and emphasizes that the property right consists of two categories : property and right . " property " includes two categories : material element and human element , which are defined as material capital and human capital in this thesis
本文强调和补充的是，产权由“产”和“权”两个范畴组成， “产”是指财产，不外乎有两类：物的要素和人的要素，在本篇论文中，把这两大类要素定义为物力资本和人力资本。 - Basing on the above cognition , the dissertation describes the accounting recognition , measurement and disclosure of the derivative financial instruments by the numbers , along with several points in accounting managements in the facts in chapter 3 and chapter 4 , including ( 1 ) under the betterment of the financial reports essentials definition , the dissertation puts forward the accounting recognition standard of the derivative financial instruments , that is under the business of the derivative financial instruments , when the contract is concluded , it should make an early recognition according to relativity principle and the factual diversion of the risk and the reward
基于上述认识，本文在第三章、第四章中，系统地描述了衍生金融工具会计确认、会计计量和会计报告的相关理论，以及在实际进行会计处理时应注意的几个要点，包括： ( 1 )在对财务报表要素定义改进的前提下，提出了衍生金融工具的会计确认标准，即在衍生金融工具交易条件下，应按相关性原则，以风险与报酬的实质转移为标准，在合约订立时，就对其进行初始确认。