This paper discusses with examples the problem of how to determine the book value of the assigned non-cash capital of debtors under the existing mixed way of recombination after the revision of the Debt Recombination Rules in Enterprise Accounting Rules, and puts forward a solution to the problem, that is, to distribute weight according to proportion.
以实例分析讨论了《企业会计准则———债务重组》修订后存在着在混合重组方式下债权人受让的非现金资产入账价值如何确定的问题 ,并提出了按比例加权分配的解决办法。
The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.
但是在日后该资产处置时却有违初衷,影响到了相关的损益账户,这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵,这是当前会计处理的缺陷。
Reasonableness and Unreality——the arguing on young Marx s "humanized nature" of double thesis;
合理性与非现实性——论青年马克思“人化自然”命题的二重性
From the reality and human nature,this article discusses the unreality of LI Pinger married to Jiang Zhushan in Chapter 17,wishing to understand and grasp this novel more objectively.
本文从现实、人性等方面对《金瓶梅》第十七回中李瓶儿招赘蒋竹山这一情节的非现实性进行了探讨。
The basic semantic feature of “hui”(会) is unreality.
“会”的基本语义特征是非现实性。
The research on irrealis involves its nature, classification, semantics, expression, function and application domains.
"非现实"是和"现实"相对的一个情态范畴。
The co-occurrence restrictions between modality and aspect markers can be explained unitarily in terms of the concept distinction between static and dynamic,and that between realis and irrealis.
"应该"的两种情态与体标记的互动关系可以用"静态"与"动态"、"现实"与"非现实"的概念对立得到统一的解释。
This paper investigates "non-present" uses of the present tense of English verbs and discloses the spatial temporal conceptual metaphor beneath such a linguistic phenomenon.
本文探讨英语动词现在时部分表示"非现在"的用法,揭示出该语言现象背后隐藏的时空隐喻。