小额供资和微型企业方案关于可疑债务备抵的会计政策.
Microfinance and microenterprise programme accounting policy on provision for doubtful debts.
Overtaken by events Review accounting policies regarding revenue recognition.
(a) the accounting policy used.
Accounting policies of associates have been changed where necessary to.Combinations with other parts of speech
Ensure consistency with the accounting policies adopted by the Group.
Review the accounting policy regarding capitalized costs.
(a) the accounting policy adopted for borrowing costs;
Disclosure of accounting policy for landholdings.选择和适用的会计政策符合国际公共部门会计准则,并适合具体情况,而且会计概数是合理的。
The accounting policies selected and applied are consistent with the International Pubic Sector Accounting Standards, and are appropriate in the circumstances, and that accounting estimates are reasonable.审查现行确认收入的方法,以使它的会计政策和做法遵循联合国的会计标准。
Review the present method of recognition of income so that its accounting policies and practices follow the United Nations accounting standards.按照私营部门司的会计政策,可提取备抵,以备应付可能无法收现的应收账款。
In accordance with Private Sector Division accounting policy, a provision to cover accounts receivable that are considered doubtful for collection may be established.开发署的会计政策以联合国系统会计准则为基础,该准则是基于经修正的权责发生制会计方法。
The UNDP accounting policy is based on the United Nations System Accounting Standards(UNSAS), which is based on a modified accrual method of accounting..为符合联合国秘书处的会计政策,从2006年1月1日起,执行伙伴报告的债务不再作为支出入账。
To conform with the United Nations Secretariat accounting policies, effective 1 January 2006 obligations reported by implementing partners are no longer recognized as expenditure.(a)以往的会计政策是,在财务时期终了时,视是否有现金而提出赔偿金债务。
Previously the accounting policy was that at the end of a financial period, obligations for compensation awards were raised to the extent of available cash.审查目前确认收入的方法,使难民专员办事处的会计政策和做法符合《联合国会计标准》(第16段)。
Review the present method of recognition of income so that UNHCR accounting policies and practices follow the United Nations accounting standards(para. 16).审查目前确认收入的方法,使它的会计政策和做法遵循联合国系统的会计标准(第16段)。
Review the present method of recognition of income so that its accounting policies and practices follow the United Nations Accounting Standards(para. 16).为政府补助采取的会计政策,包括在财务报表中采用的表述方法;.
(a) the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements;为确认收入所采用的会计政策,包括采用何种方法来确定涉及到提供服务的交易的完成阶段;.
(a) the accounting policies adopted for the recognition of revenue, including the methods adopted to determine the stage of completion of transactions involving the rendering of services;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 Private Fund-raising and Partnerships Division accounting policy, a provision to cover accounts receivable that are considered doubtful for collection may be established.人口基金表示其修订了捐款收入的会计政策,自2010年1月起生效。
UNFPA stated that it has revised its accounting policy for contribution revenue effective January 2010.此外,工发组织还保持与外聘审计员进行建设性的对话,征求其对重要的会计政策和工发组织特有问题的意见。
Furthermore, UNIDO maintains a constructive dialogue with the External Auditor,seeking his opinion on important accounting policies and issues specific to UNIDO.然而,工程处在本两年期期间修改了关于土地和建筑物支出处理的会计政策。
During the current biennium, however, the Agency changed its accounting policy with regard to the treatment of expenditure incurred on land and buildings.全系统小组还对收集到的联合国系统11个组织关于确认多年期认捐和执行伙伴往来交易的会计政策进行了分组。
The system-wide team also collected and grouped accounting policies of 11 United Nations system organizations on recognition of multi-year pledges and transactions with implementing partners.不同企业发生的相同或者相似的交易或者事项,应当采用规定的会计政策,确保会计信息口径一致、相互可比。
Different companies the same or similar transactions or events occurred,stated accounting policies should be adopted to ensure consistent accounting information, comparable to each other.改变会计制导致自2010年1月1日起工发组织的会计政策发生了若干项基本变更。
Change in the basis of accounting led to certain fundamental changes in UNIDO's accounting policy effective from 1 January 2010.审计委员会强调,各实体都必须最后确定其符合公共部门会计准则的会计政策,并提交审计委员会审查。
The Board emphasizes the need for all entities to finalize their accounting policies for compliance with IPSAS and provide them to the Board for review.为执行与第三方采购相关的建议,人口基金订正了捐款收入的会计政策,该政策自2010年1月起生效。
To implement the recommendations related to third-party procurement,UNFPA revised its accounting policy for contribution revenue, effective January 2010.监督厅在关于编制财务报表工作的报告中,也建议养恤基金说明财务报表主要组成部分的会计政策。
In its report on the preparation of the financial statements,OIOS also recommended that the Fund document accounting policies for major components of the financial statements.审计委员会注意到,2008-2009两年期确认收入的会计政策遵循前一个两年期相同的方法。
The Board noted that the revenue recognition accounting policy for the biennium 2008-2009 followed the same methodology as that of the prior biennium.