separate determination什么意思!

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separate determination什么意思!
separate determination什么意思!

separate determination什么意思!
Separate determination concept - the separate determination concept refers to in determining the aggregate amount of each asset or liability,the amount of each individual asset or a liability should be determined separately from all other assets and liabilities.
就是说每一项资产和负债的确认都要单独确立,不能和其他资产或负债累加确认.比如我欠你300,你欠我500,就不能只确认200应收.

分离测定。

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