财务报表要素 meaning in Chinese
elements of financial statements
Examples
- Elements of financial statements
财务报表要素 - New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption , accounting goal and objective
新准则在内容上有六大创新：即会计目标融决策有用论与受托责任论为一体；权责发生制确定为财务会计的一项基本假定；单独系统地明示会计信息质量要求；利得、损失首次纳入财务报表要素；全面系统规定会计计量属性；以会计假设、目标和对象为起点构建在本准则。 - ( 3 ) owing to not according with the definition of the traditional financial reports essentials , the business of the derivative financial instruments ca n ' t be reflected in the financial reports but to make a simple explain in the financial reports annotations . this makes a huge challenge to the traditional financial reports
( 3 )由于衍生金融工具不符合财务报表要素的定义，因而其交易在传统的会计报告理论中无法纳入财务报表内进行相关反映，而只能作为表外业务在财务报表附注中进行简单的定性说明，这使传统的财务报告遇到了极大的挑战。 - The dissertation mostly discuss that the appearance of the derivative financial instruments brings the traditional acounting theory about a tremendous influence , behaving as followed ( l ) as unexecutive bargains , the derivative financial instruments do n ' t accord with the past occurrence rule which the financial reports emphasize , so they are not the proper asset or debt , and ca n ' t be reflected in the financial reports
第二章，主要讨论衍生金融工具的出现对传统会计理论产生了巨大的影响，具体表现在： ( 1 )衍生金融工具作为一种未执行的合同交易，由于不符合财务报表要素所强调的过去发生原则，因而不是严格意义上的资产或负债，无法在财务报表中予以反映。 - 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。