英语释义

• a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions

片语

accounting behavior standard会计行为规范

Accounting Information Standard System会计信息标準化体系

accounting g standard会计标準

Cost Accounting Standard Board成本会计标準委员会

internal accounting control standard内部会计控制规范

accounting technical standard会计技术标準

accounting data standard会计数据接口标準

Accounting information standard信息披露

accounting postulates会计準则；会计假设

Financial Accounting Standard Board财务会计準则委员会

英汉例句

• china published an exposure draft of an accounting standard on business combinations in 1995, but the final standard has not been issued till now.

  虽然我国早在1995年就发布了企业合并会计準则的征求意见稿，但最终準则迟迟没有出台。

• the main reasons that cause legitimate accounting information distortion are the defects of accounting background, accounting standard systems, and accounting environments.

  认为引起合法会计信息失真的主要原因在于会计理论与会计方法、会计準则制度以及会计环境。

• this paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.

  文章就新会计準则的实施给会计电算化系统带来的一些问题及解决方法作简单分析。

• on april 21st the energy and commerce committee of the house of representatives will excoriate the latest bunch of hapless bosses: those who had the temerity to apply accounting standard asc 740.

  4月21日，众议院能源商务委员会又要叱骂最新一批不幸的老总们了：因为他们胆敢使用asc740会计标準。

• accounting standard is an institution, which is able to minimize the transaction cost.

  会计準则是一项可以降低交易成本的制度安排。

• it has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.

  高质量的会计準则是否会导致高质量的财务报告历来是一个饱受争议的问题。

• so we need to built up accounting standard with chinese feature to regulate and to restrain the process of producing accounting information.

  我国特有的会计环境，需要建设有中国特色的会计準则来规范和约束企业会计信息的生成过程。

• and with the basis of accounting object, a consistent accounting standard and accounting method theory system will be set up.

  在此基础上，以会计对象为基础建立前后一贯的会计準则与方法理论体系。

• one theory is that few tech giants report earnings according to gaap, an accounting standard that takes a conservative approach to how companies record stock options as expenses.

  有一种理论认为，科技巨头一般不基于一般公认会计原则(gaap)发布业绩，这一原则要求将股票期权保守地计为费用。

• in the third part, i make a comparison between pensions accounting dealing ways of foreign enterprises (most is about american accounting standard and international accounting standard).

  第三部分比较国外（主要是美国会计準则和国际会计準则）对企业养老金会计的处理。

• chinese accounting standard (cas) differs from international accounting standard (ias) in terms of the assessment of intangible assets.

  在无形资产的会计处理上，我国企业会计準则与国际会计準则存在很大差异。

• the international accounting standards board is an independent, privately-funded accounting standard setter based in london, uk. it has sole responsibility for setting accounting standards.

  国际会计準则理事会是一个总部设在伦敦的私人投资的独立会计準则机构。它的唯一职责就是负责会计準则的制定。

• the historical change of accounting standard probably changes the financial statement data to great extend and the profits of listing companies will greatly change in short term.

  会计準则的历史性变革，可能会在很大程度上改变财务报表数据，从而使上市公司的利润在短期内发生较大的变化。

• financial reports that meet the requirements of international accounting standard are crucial for chinese companies' international activities, such as financing, trading and investing.

  当前应能输出国内企业到国际资本市场融资、进行国际贸易、搞跨国投资所需的符合国际会计準则的财务报表；

• regulators and accounting standard setters should enhance the required disclosure of complex financial instruments by firms to market participants.

  调控者和会计準则制定者应当从公司到市场参与者进一步明确金融工具的复杂性。

• accounting standard setters should significantly advance their work to address weaknesses in accounting and disclosure standards for off-balance sheet vehicles.

  会计準则制定者应当努力解决财务中的弱点并在资产负债外表上公布这些标準。