In this paper, based on current accounting system, it suggests that the core competence value consists in the value of accounting nonrecogition assets.
文章认为在当前会计理论体系下,报表外企业财务核心能力价值有效近似于企业财务会计未确认资产价值中企业财务运营所创造的部分。
Analysis of The Value of Accounting Nonrecogition Assets -- A Tentative Quest for Company- Finance Core Competence;
企业财务会计未确认资产价值分析——初探报表外企业财务核心能力价值
Discussion on Recognition and Measurement in Financial Accounting of Human Resources;
人力资源的财务会计确认与计量之商榷
Comparative Research on Recognization and Measurement of Financial Accounting and Tax Accounting
财务会计与税务会计确认计量比较研究
ANALYSIS ABOUT APPORTION PRINCIPLE AND CONFIRMATION PRINCIPLE IN BUSINESS FINANCIAL ACCOUNTING;
对企业财务会计配比原则确认的分析
unaudited financial information
未经审计的财务资料
On the Accounting Confirmation,Calculation and Statement of Digital Assets;
试论数字资产的会计确认、计量与报告
The Recognition and Measurement Research on Land Assets Accounting of Enterprise
企业土地资产会计确认计量问题研究
A contingent asset is not recognised in the financial statements But disclosed when an inflow of economic benefits is probable.
或然资产不会于财务报表中确认,惟有可能获得经济利益时则会披露。
TREASURY, RESOURCE ACCOUNTING, ACCOUNTING RESEARCH
财务、资源会计、会计研究
The Analysis of the Intangible Assets Accountancy Influence Financial Report;
无形资产会计对财务报告的影响分析
The Checking of Invisible Capital in Finance and Accounting of Enterprise ;
浅谈《企业财务会计》中无形资产的核算
Asset Securitization: Situation, Case Operation and Accounting Recognition;
资产证券化:现状、实例运作及会计确认
The financial accounting purpose for cost information involves the measurement of costs as part of the process of income de-termination and asset valuation.
财务会计核算需要成本资料是因为在确定利润和评估资产的过程中需要对成本加以计量。
The Study on the Accounting System for Impairment of Assets a New Branch of Financial Accouting;
资产减值会计体系研究——财务会计一个新的分支
A Study of the Accounting Confirmation,Measurement and Disclosure of Productive Forest Assets;
生产性林木资产的会计确认、计量及信息披露
A Brief Analysis of the Verification and Calculation of the Goodwill of Merger Based on the Balance Sheet Liability Method;
浅析资产负债表债务法合并商誉的确认与计量
Study on the Accounting Confirmation and Measurement of Consumable Forest Assets;
消耗性林木资产的会计确认与计量研究
An Analysis on the Accounting Confirmation,Measurement,and Information Disclosure of Biological Assets;
生物资产的会计确认、计量及信息披露探讨