会计理论结构 meaning in English
theoretical structure of accounting
Examples
- And for the latter , we should depreciate its fair value first , then amortize the residual parts in fixed time . in china , goodwill accounting faces many problems such as the choice of accounting policy , the influence on present theoretical structure , non - recognition of goodwill and diversity of accounting norm etc . some policy are necessary to overcome such problems : ( 1 ) reconstruct theoretical framework of goodwill accounting basing on the capacity of extra - profit making of corporation ( 2 ) persist in the orientation of unifying and coordination ( 3 ) stipulate goodwill standards ( 4 ) perfect outer - conditions
商誉会计的现状： （ 1 ）对财务会计理论结构的较大冲击，包括会计目标、会计原则以及资产的确认标堆； （ 2 ）企业商誉会计争议较多，表现在会计政策选择的多样性进而对可比性原则的影响； （ 3 ）自创商誉的不确认对财务报表分析的影响； （ 4 ）在会计规范上，准则不一且易更改。