2015年12月14日:中文翻译英文
来源:百度文库 编辑:神马品牌网 时间:2024/05/04 22:08:04
关键词:衍生金融工具;会计理论;财务报告;会计要素……
Summary : The accounting influence brought to the derivative, and the difficult point appearing when checked and calculated in impact and accountant to the accounting theory, explain the accountant's question synthetically. The article passes the derivative of studying in the basic conception of the accounting key element to the current financial accounting system, impact of the respect that the standard , accountant measure the foundation , financial report and reveal ,etc. that the accountant confirms . An overall additional remarks to the derivative.
Keyword: Derivative; Accounting theory; Financial report ; Accounting key element......
Summary:Aim at the accountancy influence that develop financial tool's bring, and check the medium emergence to the theoretical impact of accountancy and accountancy a little bit difficult, synthesizing the problem of elaborate the accountancy.The article pass the research develops the financial tool to confirm the standard at the elemental basic concept, accountancy of accountancy to the current finance accountancy's system, the accountancy calculates the foundation, finance report to publish etc. of impact.To develop an overall complement elucidation of the financial tool.
Keyword:Develop the financial tool;Accountancy's theories;The finance report;Accountancy's main factor