会计绩效英语

A fixed assets standards at home and abroad and the comparison(a) initial measurement 1. Fixed assets estimated useful life of assets at the end of demolition, removal fees and site clearance costs. China's fixed asset guidelines states: "Fixed assets should be recorded at its cost. The cost of purchased fixed assets including purchase price, VAT, import duties and fees, and to make the fixed asset to its intended use before any directly attributable and other expenses of the asset, such as site preparation costs, transportation costs, handling costs, installation fees and professional service fees. "fixed assets for the estimated useful life of assets at the end of demolition, removal fees and site clearance costs, our current practice The practice is not to include it in the cost of fixed assets, but in the provision for depreciation of fixed assets, these costs will be considered on the expected net salvage value. And other organizations abroad, the situation in countries or regions in the practice of practical reality was different. According to IAS16 and the UK "Financial Reporting Standard No. 15 --- tangible fixed assets (FRS15)" provisions, fixed assets, estimated useful life of assets at the end of demolition, removal costs and site cleanup is included in the initial cost of fixed assets in. The end result from the accounting point of view to the income statement, its net profit or loss on the business impact of international accounting standards and practices and no major differences; However, to balance sheet assets and liabilities, the According to international accounting standards recognition of assets, liabilities, generally higher than the amount of current practices of large amounts recognized. 2. By way of credit or installment purchase of fixed assets. For the newly acquired fixed assets, whether in cash or by credit or you-go installments, the actual acquisition of companies are to pay the full price coupled with bringing the asset to its intended use can be paid before directly attributable to the assets of the other expenses as fixed assets. International Accounting Standards is on the use of credit or installment purchase of fixed assets, "cash sale price" as the original value of future cash sales price is less than the difference between the price actually paid as a financial cost. IAS16 states: "When property, plant and equipment, deferred payment of the price of the project beyond the normal credit period should be based on cash sales price of their cost. The total amount of the difference between the amount paid, the interest should be used as credit costs during the period unless it press the "IAS 23 Borrowing Costs ---" method of selection allowed the capitalization. "China is not handling requirements in this area, still the price actually paid and related expenses as a fixed asset's original value. 3. Self-constructed assets in the process of measurement. China's fixed asset guidelines require that "self-constructed fixed assets, construction of the asset to its intended use before the necessary expenses, as the recorded value"; "enterprise accounting system" in "place in the individual or unit construction works scrapped or destroyed, less salvage value and fault compensation or insurance companies, the net loss after, included the construction of the project cost to continue "; and IAS16 provides that" administrative expenses and other general overhead costs, not property, plant and equipment part of the cost, unless such costs or the purchase and construction of these assets and use these assets to the state directly related to the. Similarly, the activation fee, and similar pre-production costs, as long as not to bring the asset to run the state must pay to not be used as part of asset cost. In the performance of assets that occurred prior to the expected initial operating losses, should be recognized as an expense. " In this country with international accounting standards on the practice. 4. Non-monetary transactions in fixed assets acquired. IAS16 explicitly made for non-monetary fixed assets are divided into two categories, namely with different types of fixed assets compared with the same type of exchange and an exchange of fixed assets, then the provisions of its value, respectively. In China, the guidelines issued in 1999 for the first time the use of the distinction between trading and non-comparable transactions of similar practices, the actual opportunity because of fictitious profits of some listed companies, the newly revised guidelines for non-monetary transactions to cancel the transaction type of distinction. Therefore, our non-monetary exchange to obtain the pricing of fixed assets is only loosely defined as "the exchange of fixed assets acquired as a replacement value of its original value", not as a subdivision

自由裁量权、奖金池、主观业绩衡量

数学： 初级微积分学 中间微积分学 基本线性代数 基本理论兴趣 利息理论 统计： 151介绍技术中的应用统计 ECON： 384跨媒体特MICROECON理论 353＆STRUCT的税收政策 会计： 311介绍技术给ACCTG的芬兰演出 财务： 301导言向财务 412的投资原则 413风险管理 414操作的金融机构 MGTSC： 运营管理

MATH：数学： ELEMENTARY CALCULUS 初级微积分学 INTERMEDIATE CALCULUS 中级微积分学 BASIC LINEAR ALGEBRA 基本线性代数 ELEMENTARY THEORY OF INTEREST 基本利息理论 THEORY OF INTEREST 利息理论STAT：统计学：151 INTRO TO APPLIED STATISTICS应用统计学简介ECON：经济学384 INTERMEDIATE MICROECON THEORY 中级微观经济学理论353 TAX POLICY & STRUCT税收的政策与结构ACCOUNTING：会计学：311 INTRO TO ACCTG FOR FIN PERFORM关于执行罚款的会计简介FINANCE：财政学301 INTRODUCTION TO FINANCE 财政学简介412 INVESTMENT PRINCIPLES 投资学413 RISK MANAGEMENT 风险管理414 OPERATION OF FINANCIAL INSTITUTION金融机构运营状况MGTSC： OPERATIONS MANAGEMENT 运营管理