accounting mechanism meaning in Chinese
会计机构；会计机制
会计机制
Examples
- In order to reform and seek development , institutions of higher learning must establish a rational cost accounting mechanism to reduce the teaching cost and improve teaching efficiency
摘要为适应高等教育改革发展的需要，高校必须构建合理的成本核算和控制机制，努力降低办学成本，提高办学效益。 - On the one hand , as they know and we know and the whole world knows , there s a big problem of bad loans , npls , in the system that has historical roots of the fact that the banks were basically finance and accounting mechanisms for state - owned enterprises
他说： “一方面，他们知道，我们知道，整个世界都知道，坏帐和呆帐是该体制中的一个大问题。 ”产生这种状况的根源是“银行基本上是国有企业的财务和会计机制” 。 - Then contra posing the fact of chinese economic , the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china , referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption . finally give two examples to ensure the theory mentioned . the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems , including if the stock options must be recognized as compensation cost ; if any , how to measure their value ; and if the elements of stock option changed , it is necessary to adjust the changes , or re - recognition , etc . finally , the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee
本文认为，在设计股票期权会计处理方法时，应当首先明确并解决以下四个核心问题，即( 1 )是否应当将股票期权确认为一项薪酬费用； ( 2 )如果应当确认为一项薪酬费用，在行权前股票期权价值发生变化，是否应当对股票期权的账面价值和薪酬费用进行调整； ( 3 )如何衡量股票期权本身的价值和薪酬费用，如何确定薪酬费用的分摊年限，及在各年度如何合理分摊； ( 4 )如何核算每股收益以反映股票期权实施对每股收益的稀释作用，如何对股票期权计划下的所得税进行会计处理等。