New auditing standards have a remarkable improvement of subsequent events compared with the old ones,no matter in style or in content.
关于期后事项的新准则与原准则相比,无论从体例上还是内容上都有了较大幅度的修改,期后事项的概念内涵有所变更,并且理论基础与现实的内在逻辑更加统一,在具体审计程序的设计上也更加具有现实解释力。
?Accounting Standards for Business Enterprises : Contingencies 》 (1998) and 《Accounting Standards for Business Enterprises : Events Occurring After the Balance Sheet Date》(2000) prescribed the accounting treatments for contingencies and events after date.
《企业会计准则———或有事项》(1 998)和《企业会计准则———资产负债表日后事项》(2 0 0 0 )分别规范了或有事项和日后事项的会计核算及其信息披露。
auditor's responsibility for subsequent event
审计人员对期后事项的责任
New Auditing Standards Imrovement of Subsequent Events;
简评新审计准则关于期后事项的改进
Lumbar shoulder dish what does the earlier note after bulgy operation have?
腰肩盘凸出手术后初期的注重事项有哪些?
Point in time restore will halt the restoration of transaction log entries recorded after the specified date and time.
时点恢复将阻止在指定日期和时间之后记录的事务日志项的恢复。
During the festivities, said he, both sides will also discuss such issues as holding women's and youth's conferences in the future.
他说,纪念活动期间,双方还将协商今后举行妇女、青年大会等事项。
events subsequent to the balance-sheet date
结帐日以后发生的事项
ASRB 1002, events occurring after balance sheet date ASRB1002,
《结帐日以后发生的事项》
Resolved, that the proceedings be adjourned for a week.
本会决议各事项将延期一星期讨论。
This event is signaled just after removing a Project or ProjectItem.
恰好在移除项目或项目项后发出此事件信号。
Later that year, he is brought to Dynamo Kiev after a scout spots him playing in a youth tournament.
那年的后期,在一项少年赛事上他被迪纳摩球队的球探发现,并带到基辅。
and shall, after being examined or inspected by the dispatched office, be disclosed as a major event in the coming annual report.
经各地派出机构审核或检查后,应在最近一期年度报告中作为重大事项予以披露。
Some people look forward to a favorite summer sport.
一些人期望从事一项喜爱的夏季运动。
An earlier piece of research by the CIPD,
一项人事发展特许协会的早期研究,
The main office is really going to town on collecting overdue payments.
总办事处正在竭尽全力催收过期款项。
poststatement events
财务报表编制后发生的事项
contingencies and events occurring after the balancesheet date
结帐日之后发生的应急开支和事项
Occurs after a project build is completed.
项目的连编完成之后发生本事件。
The accountant that the balance sheet will adjust the item in the future deals with;
资产负债表日后调整事项的会计处理