accounting principle
英 [əˈkaʊntɪŋ ˈprɪnsəpl]
美 [əˈkaʊntɪŋ ˈprɪnsəpl]
会计原理；会计原则
双语例句
- Stable accounting principle should be carried out to with stand the financial risks. 7. Robust performance of the banking system.
抵御银行业金融风险，应实行稳健性会计原则。7.金融平稳运行。 - There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.
所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。 - Conservatism principle is an important accounting principle abided by accounting and disclosure.
稳健性原则是企业会计核算和信息披露所遵循的一条重要会计原则。 - Because the amortization of organization costs usually is immaterial in dollar amount, this convenient treatment is justified by the accounting principle of materiality.
因为开办费的摊销金额通常不大，这种简便的处理方法符合重要性原则的要求。 - They can identify and clearly express the application accounting principle situation.
能辩识出可应用会计学原理的场合，并能清楚表达。 - On Accounting Principle the Necessity of Enhancing Professional Ethics Education in Teaching
在会计学原理教学中加强职业道德教育的必要性 - Major principles included in GAAP are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual-basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle.
公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。 - Analysis on Simulation Experiment Effect of Higher Professional Economic ( Non-accountant Sepciality) Accounting Principle Curriculum
高职经济类（非会计专业）会计学原理课程模拟实验效果分析 - Ethic is the foundation accounting principle, is the dependence and evaluation criterion of Accounting Standards.
伦理是最基本的会计原理，是会计准则存在的依据和评价的标准。 - Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
再次讨论了资产重组对传统会计基础理论的冲击，即资产重组对会计假设的冲击和资产重组对会计原则的影响。 - The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager, this would have the negative influence on the earnings quality.
现有的公认会计原则和会计惯例在一定程度上为公司留下了许多进行盈余管理的空间，对盈余质量常常会产生不利的影响。 - Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。 - Reflections on the Rational Use of Prudence Accounting Principle
对合理运用谨慎性会计原则的思考 - Introduces the difficulties in the implement of the accrual basis at the beginning of the market economy of our country and stresses the necessity to establish the accrual basis in the accounting principle of enterprise.
介绍了市场经济条件下权责发生制在我国会计工作实施过程中所面临的困境，同时又强调了企业会计准则中建立权责发生制原则的必要性。 - This text based on international accounting convention in terms of accounting structure deals with in detail the necessity and possibility of the prudent accounting principle accounting system of our country, and the prudence application of our country's modern accounting.
本文以国际会计惯例为基础，从会计结构的角度，详细的论述我国新会计制度采用谨慎性会计原则的必要性与可能性，以及谨慎性原则在我国现代会计中的运用； - Application of Management Accounting Principle to Enterprise Sale Promotion An Empirical Study on B to B Promotion Management in China
管理会计原理在企业促销中的应用我国企业对企业促销管理的实证研究 - From the viewpoint of framing accounting principle, we have made some discussion about accounting method selection during the establishment of enterprise consolidation principle in China.
本文从准则制定的角度，对我国企业合并准则制定中会计方法选择问题进行了探讨。 - This paper discusses about the application of the wariness principle in modern accounting work the necessity of adopting wariness accounting principle in the new accounting system from the angle of accounting structure.
从会计结构的角度论述了我国新会计制度采用谨慎性原则的必要性，我国会计结构中包含谨慎性原则，以及谨慎性原则在我国现代会计工作中的运用。 - Conservatism accounting principle has great influence on the financial report.
谨慎性会计原则对财务报告的数字产生了巨大的影响。 - Discusses the reform demand to the accounting hypothesis, the accounting principle and the concept of the accounting key element.
探讨资产置换业务对会计假设、会计原则和会计要素的概念及有效范围所提出的创新改革要求。 - By reflecting the present setting mode of accounting Standards, we hold the opinion that accounting concepts, accounting principle and accounting rule should not be the orientation or basic in the setting of accounting standards, but rather the inscape of accounting standards.
通过对现有会计准则制定模式的反思，我们认为会计概念、会计原则和会计规则不应是会计准则制定的导向或基础，而是会计准则结构体系的构成要素。 - The Tendency and Countermeasures for Internationalization of Chinese Accounting Principle
我国会计准则国际化的趋向与对策 - This paper analyzes the inadaptability of the original accounting principle under the knowledge economy and the challenges of the knowledge economy to the traditional accounting mode, and puts forward some opinions on the corresponding accounting innovation.
分析了原有会计原则在知识经济条件下的不适应性以及知识经济对传统会计模式的挑战，并对相应的会计创新提出一些看法。 - Budget accounting standardization mode will transform from accounting system mode to accounting principle mode.
预算会计规范模式必将从会计制度模式逐步向会计准则模式转变； - According to Generally Accepted Accounting Principle ( GAAP) and International Financial Reporting Standards ( IFRS), this thesis analyzes the accounting standards of China in comparison to Kenya.
本论文根据一般公认会计原则和国际财务报告准则，分析并考查了中国和肯尼亚的会计准则情况。 - Most of accounting standards setting bodies throughout the world take conservatism as an important accounting principle.
世界上大多数会计准则制定机构均将稳健性作为一项重要的会计原则。 - It includes: the theory analysis of accounting principle and accounting information transparency, the proposing of assumption of empirical research, the design of model and the explanations of variable, sample selection, data sources, empirical testing and analyzing.
该部分是本文的核心部分，其主要内容包括：会计准则与会计信息透明度的理论分析，实证研究假设的提出，模型的设计及变量说明，样本选择与数据来源，实证检验与分析。 - Therefore, under the computerized controlling circumstance, the new accounting principle has been worked out and the accounting methods has also been improved.
因此，在计算机控制环境下，会计准则和会计核算的方式方法不断进行着更新和完善。
英英释义
noun
- a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions
Synonym: accounting standard