中国财务会计法律法规中英数据库-C-6-SCIdict专业学术词典-北京语际翻译公司

中国财务会计法律法规中英数据库

第二章确认和计量? Chapter II Recognition and Measurement

第二章可能发生减值资产的认定? Chapter II Recognition of Assets with Potential Impairment

第二章金融资产转移的确认? Chapter II Recognition of Transfer of Financial Assets

第二章销售商品收入? Chapter II Revenue from Selling Goods

第二章计税基础? Chapter II Tax Base

第二章以权益结算的股份支付? Chapter II The Equity-settled Share-based Payments

第二章合同的分立与合并? Chapter II The Split-up and Combination of Contracts

第三章会计监督 Chapter III ? Accounting Supervision

第三章外币交易的会计处理? Chapter III Accounting Treatment for Foreign Currency Transactions

第三章分入业务的会计处理? Chapter III Accounting Treatment of Ceded-in Business

第三章融资租赁中承租人的会计处理? Chapter III Accounting Treatments of Lessees in Finance Leases

第三章油气勘探的会计处理? Chapter III Accounting Treatments of Oil and Gas Exploration

第三章债权人的会计处理? Chapter III Accounting Treatments of the Creditor

第三章关联方交易? Chapter III Affiliated Party Transaction

第三章　资产 Chapter III Assets

第三章资产负债表? Chapter III Balance Sheets

第三章非同一控制下的企业合并? Chapter III Business Combination Not under the Same Control

第三章业务范围和规则 CHAPTER III BUSINESS SCOPE AND RULES

第三章经营活动现金流量? Chapter III Cash Flows Arising from Operating Activities

第三章会计估计变更? Chapter III Changes in Accounting Estimates

第三章合同收入? Chapter III Contract Revenue

第三章披露? Chapter III Disclosure