component adj. 构成的,组成的,合成的,成分的。 component motion 【物理学】分运动。 component part 组成部分。 n. 部分,成分;【物理学】分力,分向量;【自动化】元件,组件,部件。 component of force 【物理学】分力。 component (star) 【天文学】子星。 components of cost (各种)生产费用。
“ what major challenge is the component approach to system development addressing 组件式软件开发方法欲解决软件开发上的哪些挑战或难题呢?
Financial-components approach focuses on control and differentiates derecognition of transferred asset from recognition of new financial instruments arising from securitization . it is preferable to the traditional mode, but the inconsistencies and inevitable quantities identification also exists in the approach . comparing to this, continuing involvement approach which focuses on " no continuing involvement " and allows the transfer accounted for as part-sale will delimitate that limitations 美国现行的金融合成分析法将“控制权转移”作为销售确认的判断标准,并且将转让资产的终止确认和转让所产生的新的金融工具的确认区分开来,克服了传统会计确认模式的缺陷,但是在具体运用“控制”概念时缺乏内在的一致性,且无法避免“相对数量”的判断。
After evaluating traditional recognition mode including ris-reward approach, it focuses on the modern recognition and measurement mode : financial-components approach and recently research achievements of iasb : continuing involvement approach . since the risks, rewards and right of control on transferred assets are usually departed from each other, the traditional recognition mode is obviously inapplicable in practice 在评价了资产证券化传统会计确认模式包括风险和报酬分析法的基础上,重点介绍和评价了以美国为代表的现代会计确认和计量模式??金融合成分析法和国际会计准则理事会(iasb)的最新研究成果??后续涉入法。