“ 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。
approach: vt. 1.向…接近,走近;使接近。 2.探讨;看待,对待,处理。 3.向…接洽[提议]。 4.〔美国〕企图收买。 approach one's home 快到家。 approach completion 将近完成。 It is wrong to approach a problem from a metaphysical point of view. 用形而上学的观点来看待问题是错误的。 approach Shakespeare as a poet 诗才堪与莎士比亚相比拟。 approach the manager with a suggestion 向经理提出建议。 approach the manager on a business 为一项事务与经理接洽。 approach a government officer 企图向政府官员行贿。 vi. 临近,靠近,近似。 Winter approaches. 冬天快到了。 n. 1.走近,接近,逼近。 2.近似,类似。 3.进路,入口;门径,接近[处理]的方法,手段。 4.探索,探讨。 5.看法,观点。 6.〔pl.〕亲近;打交道。 7.【军事】(为逼近敌方工事而挖的)战壕。 8.【航空】进场(飞行),进入(投弹点)。 9.【军事】战斗前进。 10.〔pl.〕 提议,建议。 the best approach to study a foreign language 学习外国语的最佳方法。 the blind approach 【航空】盲目(按仪表)进场。 the instrument approach 【航空】按仪表进场。 a scientific approach 科学态度。 his nearest approach to a smile 他的似笑非笑的笑容。 an approach to the bridge 桥畔,引桥。 the approach to the village 到村庄去的路。 make approaches to (sb.) 同(某人)亲近;和(某人)打交道。 approach of: 驶近approach to: 接近;几乎等于; 接近;近似,约等于; 接近;约等于; 接近于; 类似,办法,通道; 驶近; 通往...的方法;接近at the approach of: 在快到的时候; 在…将到的时候on the approach: 在进场中the approach: 降落机场前the approach of: 在快到的时候with the approach of: 随着….的临近and component: 与元件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。 component a: 组分a; 组元aor component: 或元件s component: component]慢泳成分:丙种球蛋白; 慢泳成分:丙种球蛋白s-component: 缓变分量to component: 到组件approach approach: 一再锻炼的人approach bridge, approach span: 引桥approach-approach conflict: 各衡突; 趋冲突; 双趋型矛盾bridge approach; approach bridge: 引桥a approach lighting: 进近灯a metaphysical approach: 形而上学地看问题a pragmatic approach: 注重实效的途径a priori approach: 先验法a viable approach: 一种可行的方式aborted approach: 中断进场