derecognition meaning in Chinese
不承认
终止确认
Examples
- Chapter 3 discusses foreign currency option recognition in financial statement and recognition substance of foreign currency option , and presents the standards of both initial recognition and derecognition of foreign currency option
第3章，讨论了外汇期权的确认问题，包括外汇期权的表内确认、确认内容及外汇期权的初始确认和终止确认的标准。 - The third and fourth parts are the focuses of the paper . the derecognition problem that transferred assets should be accounted for as a sale or as a secured borrowing and 3 related measurement are discussed in the third part
第三部分，主要论述了资产证券化的相关会计确认问题，即发起人将基础资产转让给spe应确认为销售还是担保融资，以及由此产生的计量问题。 - So the derecognition of transferred asset and consolidation of spe is the main problems on securitization accounting which have attracted the attention of sponsors and accounting standard - setters . this paper is focus on the two problems
因此，会计上如何规范被转让资产的会计确认问题和spe的合并问题成为资产证券化发起人和会计准则制定者关注的主要问题，也是本文论述的重点问题。 - Financial - components approach focuses on control and differentiates derecognition of transferred asset from recognition of new financial instruments arising from securitization . it is preferable to the traditional mode , but the inconsistencies and inevitable quantities identification also exists in the approach . comparing to this , continuing involvement approach which focuses on " no continuing involvement " and allows the transfer accounted for as part - sale will delimitate that limitations
美国现行的金融合成分析法将“控制权转移”作为销售确认的判断标准，并且将转让资产的终止确认和转让所产生的新的金融工具的确认区分开来，克服了传统会计确认模式的缺陷，但是在具体运用“控制”概念时缺乏内在的一致性，且无法避免“相对数量”的判断。