会计制度中英

权责 股权 收支 会计制度 费用
2019-01-11 17:26:53
                

一、 在公司对子公司达到控制的时候,就可以合并报表。合并的时候,母公司的长期股权投资与子公司的实收资本、母公司与子公司之间应收应付账款互相抵消。如果有小股东持有子公司的股权,将在合并资产负债表中列为少

数股东权益

 

1. The company can consolidate the financial statements after achieving control of the subsidiary. In this case, the long-term equity investment of the parent company and the paid-in capital of the subsidiary, and the accounts receivable and payable between the parent company and the subsidiary company shall offset correspondingly. The shareholdings of the subsidiary held by the minority shareholders will be listed as minority shareholders' equity in the consolidated balance sheet.

 

二、 收付实现制是以款项的实际收付为标准来处理经济业务,确定本期收入和费用,计算本期盈亏的会计处理基础。换言之,现金收支行为在其发生的期间全部记作收入和费用,而不考虑与现金收支行为相连的经济业务实质上是否发生。

权责发生制以权利和责任的发生来决定收入和费用归属期的原则。即收入按债权的发生来确认;费用按债务的发生进行确认。而不是以现金的收入与支付来确认收入费用。

2, The cash system is the accounting basis in which using the actual receipt and payment as the standard to deal with economic operations, determine the current income and expenses, calculate the profit and loss of the current period. In other words, all cash receipts and payments are recorded as income and expenses during the period in which they are incurred, regardless of whether the economic activities associated with the cash receipts and payments actually occurred.

The accrual system is the principle to determine the current period of income and expenses by the occurrence of rights and responsibilities. That is, income is recognized by the occurrence of creditor's rights, and expenses are recognized by the occurrence of debts, instead of recognizing revenue and expenses with cash income and payments.


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