accounting method

基本解釋

In the mid-90s, the accounting method for mortgage servicing rights was changed by the FASB.
20世紀(jì)90年代中期，美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)更改了抵押貸款服務(wù)權(quán)限的會(huì)計(jì)方法。
Here is how the accounting method works: Say $100 million of bonds issued by a bank falls in value by $5 million, or 5%.
該會(huì)計(jì)方法的原理是：比如某家銀行發(fā)行的1億美元債券的價(jià)值下降了5%，即500萬(wàn)美元。
On that basis, the unfunded liabilities of individual state pension funds are more than $3 trillion, compared with $1.2 trillion using the accounting method adopted by the states themselves.
照這樣算，單個(gè)州養(yǎng)老基金中無(wú)資金準(zhǔn)備的負(fù)債超過(guò)3萬(wàn)億，相比較下，用各州自己采用的會(huì)計(jì)方法來(lái)算只有1.2萬(wàn)億。

But selecting an accounting method is only part of the game here.
FORBES: How Zynga, Facebook and Groupon's Go-To Auditor Rewrites Accounting Rules
Scrutiny from the SEC recently caused the company to abandon a much-criticized accounting method that swept its staggering customer-acquisition costs under a rug.
FORBES: It's Getting Harder to Buy Groupon's Growth Story
This method requires accounting for specific elements that may impact the investment.
FORBES: Buying Baidu? Beware.

會(huì)計(jì)方法
With the internationalization of accounting standards and the augment of selectional space in accounting method,the problem of profit management has risen universally in listed company in China.
隨著會(huì)計(jì)準(zhǔn)則的不斷國(guó)際化和會(huì)計(jì)方法可選擇的空間不斷增大,我國(guó)上市公司出現(xiàn)了普遍的盈余管理行為。
會(huì)計(jì)核算辦法
財(cái)務(wù)指標(biāo)研究法

核算方法
According to the characteristics of hydropower development itself, this paper has developed the eco-compensation accounting method.
根據(jù)水電開發(fā)本身的特點(diǎn)制定了生態(tài)補(bǔ)償?shù)暮怂惴椒ā?/p>