The author thinks that the retrospective adjustment should not be used in accounting treatment, when cost method shifts to rights and interests method.
追加投资将长期股权投资成本法改为权益法核算不属于会计政策变更,不能采用追溯调整法进行会计处理,可采用未来适用法。
The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China,But there are some defects in the method.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理,但在现实中,自发性会计政策变更的会计处理暴露出许多不足之处。
Study on Cargo Traceability of Grocery Port;
散杂货港口货物可追溯性问题研究
The definition and meaning of traceability and quality trace of tobacco products were discussed.
讨论了可追溯性及烟叶产品质量追溯的定义和内涵,分析了烟叶产品质量的形成过程和烟叶产品质量的可追溯性。
The accurate and timely traceability of products and activities in the supply chain has become a new factor in food and agribusiness.
本文主要讨论了农业食品供应链及其可追溯性的概念,可追溯系统的目的要求、类型和架构,用于可追溯系统的技术及其发展。
A Simple Method of Retroactive Adjustment of the Account of the Long Term Investment of Shares;
长期股权投资追溯调整账务处理简便方法
On the Issue of Retrospective Adjustment in the Shift from Cost Me thod to Rights and Interests Method;
成本法转为权益法的追溯调整问题研究
The answer again goes back to the global metaphor of the desktop.
答案又要追溯到整体桌面隐喻。
The program’s designers bent over backwards to make logical connections between functions in an attempt to justify the way they had apportioned the commands in the hierarchy.
程序设计师追本溯源,寻找功能之间的逻辑联系,试图调整层次关系菜单中分配命令的方式。
Investigation on Traceability of Product Barcodes for High Value Medical Consumables
高值医用耗材产品条码可追溯性调查分析
Article 20 Retroactivity
第20条 追溯效力
To trace the origin or development of(a word.
追溯追溯(一个词的)根源或发展
To trace and state the etymology of.
追溯字的词源追溯、阐述或说明…的词源
Inspection reports and relevant documents are well filed and maintained with good condition and traceability.
(2)+检验报告和相关文件均妥善地整理归案并维持其可追溯性.
They date back to the beginning of Indian civilization and are the earliest literary records of the whole Aryan race.
它们可以追溯到印度文化之初,是记载整个雅利安民族的最早文献。
10.8 No duties shall be levied retroactively pursuant to paragraph 6 on products entered for consumption prior to the date of initiation of the investigation.
10.8 不得对调查发起之日前进口供消费的产品根据第6款追溯征税。
Trace Back to the Cause of Thought Formation and Find Out the Ideological Trend --An investigation of current university students ideological state;
追溯思想成因 探索观念走向——对部分大学生思想状况的调查与思考
To trace the origin or derivation of.
溯源追溯…的源头或起源于…
a going back in time or upward in genealogical succession.
家谱系统在时间上的追溯或上溯。
dates back to 20, 000 years B. C..
可以追溯到公元前20000年。
The legislation was made retrospective.
该项法规具有追溯效力.
a retrospective pay rise
有追溯效力的加薪.
retrace the progress of civilization
追溯人类文明的进步
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