的会计政策 in English translation

• accounting policy
• accounting policies

Examples of using 的会计政策 in Chinese and their translations into English

审计委员会在该报告建议，项目厅应审查关于确认收入的会计政策(见A/63/5/Add.10，第61段)。
The Board recommended, in that report, that UNOPS review its accounting policies regarding revenue recognition(see A/63/5/Add.10, para. 61).

如第21段提及，项目厅变更了对雇员福利负债估值的会计政策。
As mentioned in paragraph 21, UNOPS changed its accounting policy with regard to valuation of its employee benefit liabilities.

由于《财务条例》已修订，工程处改变了对于项目支出预先供资的会计政策。
As a result of the revision of the Financial Regulations, the Agency has changed its accounting policy on the pre-financing of project expenditure.

在有些情况下，批露的会计政策并没有在帐户中采用，因为这种政策与公司无关。
In some cases, the accounting policies disclosed had not been applied in the accounts as they were not relevant to the company.

采用《香港财务报告准则》第9号产生的会计政策已追溯应用，惟下文所述者除外。
Changes in accounting policies from the adoption of IFRS 9 will generally be applied retrospectively, except as described below.

审计委员会审查了现金支助的会计政策及内部控制情况。
The Board has reviewed the accounting policy and the internal controls for cash assistance.

按照基于公共部门会计准则的会计政策，"收入(revenue)"系指"已收的资金"和"待收资金"。
Under the accounting policies based on IPSAS," revenue" refers to both" funds received" and" funds to be received".

根据私营筹资和伙伴关系司的会计政策，可开列一笔备抵金，以备抵付可疑应收账款。
In accordance with the accounting policy of the Private Fundraising and Partnerships Division, a provision to cover accounts receivable that are considered doubtful for collection may be established.

审计中，还评估了署长所用的会计政策和所作的重大估计,并对财务报表的总体列报方式做了评价。
An audit also includes assessing the accounting policies used and significant estimates made by the Administrator as well as evaluating the overall financial statement presentation.

记录捐款的会计政策从收付实现制改为权责发生制(附注3).
The accounting policy to record contributions is changed from a cash to an accrual basis(note 3).

这一数额按照有关非消耗性财产的会计政策记为购置年份的支出。
This amount was expensed in the year of purchase in accordance with the accounting policy concerning non-expendable property.

采用公共部门会计准则后妇女署的会计政策发生了重大变化，包括编制的财务报表更加详尽、信息量更大。
The adoption of IPSAS brought about significant changes in the accounting policies of UN-Women, including the preparation of more elaborate and informative financial statements.

采用《香港财务报告准则》第9号产生的会计政策已追溯应用，惟下文所述者除外。
Changes in accounting policies resulting from the adoption of IFRS 9 have been applied retrospectively, except as described below.

制定符合公共部门会计准则的会计政策是重要的早期实施步骤。
Development of accounting policies to comply with IPSAS is a crucial early step towards implementation.

在工发组织的会计政策方面，一年的支出系指一年内的实付款加年终的未清偿债务。
In terms of the accounting policy of UNIDO, expenditure for a year means disbursements during the year plus the un-liquidated obligations at the end of the year.

根据特设工作组所核准的会计政策和建议会计实务，拟订了一套专门针对工发组织的财产、厂房和设备的政策。
Based on the Accounting Policies and Recommended Accounting Practices as approved by the Task Force, a set of UNIDO-specific PPE policies have been developed.

不适当的会计的处理方式，既不是披露所使用的会计政策，也不是以注释或解释性资料加以矫正。
Inappropriate accounting treatments are not rectified either by disclosure of the accounting policies used or by notes or explanatory material.

存货：《国际会计准则》要求对所采用的各项会计政策予以披露，其中包括用以计算存货成本的成本计算公式。
Inventories: IAS requires disclosures of the accounting policies that have been adopted including the cost formulas used in determining the cost of inventories.

(一)收入确认所采用的会计政策，包括确定提供劳务交易完工进度的方法。
The accounting policy for revenue recognition, including the methods used to determine the stage of completion of service transactions.

从2002年1月1日起，对技术合作项目的会计政策和未支付认捐的处理作出相应的改动。
Effective 1 January 2002, the application of the accounting policy and the treatment of unpaid pledges for technical cooperation projects were revised accordingly.