会计确认

长期以来，收付实现制（CashBasis）一直是世界各国财政管理中主要的会计确认基础。

Cash Basis has been the main basis for accounting recognition in the financial management all over the world for a long time .

合并问题应结合会计确认结果、SPE是否合格以及发起人对保留收益的控制权三方面内容确定合并标准；

The third is consolidation decision should consider such factors as result of accounting recognition , qualification of SPE and controlling rights of retained benefits for originator .

BOT项目资产的会计确认与计量及其对税收的影响分析

Accounting Confirmation , Measurement and Tax in BOT Projects

主要是对我国资产证券化中特殊目的信托、信用评级以及我国资产证券化中会计确认、计量、披露等问题的研究，笔者认为要进一步完善中国的SPE、信用评级和会计的制度。

Mainly do some research on the SPT , credit rating and the recognition , measurement and disclosure of asset securitization of China , the author think that we should develop the system of SPE , credit rating and accountant of China to perfection .

企业土地资产会计确认计量问题研究

The Recognition and Measurement Research on Land Assets Accounting of Enterprise

试论数字资产的会计确认、计量与报告

On the Accounting Confirmation , Calculation and Statement of Digital Assets

上市公司经理人股票期权的会计确认探析

On the Accounting Identification of Executive Stock Option in Listed Company

第三部分，新准则下股指期货的会计确认。

Chapter 3 : The Accounting Recognition of Stock Index Futures .

资产证券化：现状、实例运作及会计确认

Asset Securitization : Situation , Case Operation and Accounting Recognition

网络时代会计确认与计量的改变

The Changes of Accounting Conformation and Measurement in Net Times

高校人力资源成本的会计确认与计量

The Accounting Confirmation and Measurement of Human Resource Cost of the University

知识经济下智力资本的产权特征及会计确认

Property Right Characteristics of Intelligence Capital in Knowledge-based Economy and Accounting Identification

谈可转换债券的会计确认、计量及信息披露

Recognition Measurement and Information Disclosure of Accounting on Convertible Bond

政府会计确认基础与权责发生制预算改革的思考

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

论数字资产的会计确认和计量

Recognition and Measurement of Digital Assets Accounting Based on Theory of Constraints

关于会计确认的探讨试论借款费用的会计确认与计量

A Discussion on Accounting Confirmation and Quantification in Borrowing Costs

但同时其会计确认与计量也最具有争议性。

But also the accounting recognition and measurement exist the most controversial .

资产减值会计确认与计量问题探讨&兼论我国资产减值确认标准和计量属性的选择

A brief discussion , the recognition and measurement of impairment of assets

论高校会计确认基础与会计信息质量

The Confirmation Basis and Information Quality of Accounting in Colleges and Universities

对寿险公司经营中会计确认的思考

Thinking of the Accounting Confirmation in the Operation of Life Insurance Companies

财务会计确认若干问题探析

Exploration and Analysis on Several Problems about Financial Accounting Confirmation

改进会计确认与计量基础；

Improvement of the accounting confirmation and measurement basis ;

资产证券化的会计确认难题及其解决方法

Accounting recognition poser of assets-based securitization and its settlement

最本文研究的主要目标的是会计确认和税务。

The main objective of this paper is about accounting recognition and taxation .

会计确认基础是财务会计产生的理论基石。

The accounting recognition is based on the theoretical foundation of financial accounting .

第二，对会计确认的冲击。

Second , the impact of the accounting recognition .

关于会计确认的探讨情境缺场到情境敏感&确证悖论研究的进展与启示

From Situation-absent to Situation-sensitive & The Development and Inspiration of Confirmation Paradoxes Research

会计确认和会计计量与财务信息的质量特征相互作用的结果，或多或少地影响财务信息的公信力。

Accounting recognition and accounting measurement may affect the quality of financial information .

关于现行高校会计确认基础的思考

Some reflections on current recognition of accounting basis in institutions of higher learning

会计确认独立性之必要性研究

On the Necessity of Independence of Accounting Affirmation