accounting regulations
英 [əˈkaʊntɪŋ ˌrɛgjʊˈleɪʃənz]
美 [əˈkaʊntɪŋ ˌrɛgjəˈleɪʃənz]
会计规章
双语例句
- The lightning protecion service agreements often escaped from proper working flow and accounting regulations.
防雷技术服务协议未按工作流程及财务规定审批； - Stephen Green, chief executive of HSBC, also said some accounting regulations for banks needed urgent review because they made banks 'balance sheets more volatile during periods of financial distress.
格林还表示，针对银行的一些会计规定亟需重新评估，因为它们使银行的资产负债表在金融危机期间波动性更大。 - Accounting Regulations of the People's Republic of China for Joint Ventures Using Chinese and Foreign Investment
中华人民共和国中外合资经营企业会计制度 - It is very significant to strengthen accounting and management of financial funds use for institutions, improve accounting regulations of governmental units, and play the role of institutions.
加强事业单位财务资金使用核算和管理，对完善行政单位财务体制、充分发挥事业单位职能有着十分重大的意义。目前。 - According to related accounting regulations of China, companies calculate cost on basis of manufacturing cost, but actually, some companies also calculate full cost and variable cost in order to improve cost management.
制造成本法是我国现行有关会计制度规定的企业计算成本的方法，但在实际中，企业为了加强内部管理或适应成本管理的需要，也采用完全成本法和变动成本法计算成本。 - Bussiness accounting standards and trade accounting system both have specific regulations about the bussiness investment accounting. By comparing the relative accounting regulations, Enterprises will correctly make accounting investment and further develop accounting's supervisory role.
企业会计准则和行业会计制度均对企业的投资核算作出了明确的规定，通过有关规定的比较，能使企业正确进行会计投资核算，发挥会计的核算监督作用。 - Through the comparison of the overall situation, finds there are no special accounting standards for assets impairment in our country, only simple regulations can be found in "accounting regulations for business enterprises" or in relevant assets standards.
通过总体情况的比较，发现我国目前还没有专门的资产减值会计准则，仅在《企业会计制度》及有关资产准则中做了原则性的规定； - This paper firstly analyses the implementing mechanism of the Chinese accounting regulations from three areas: implementing way, performing bodies and supervising system;
文章从推行方式、执行主体和监督体系三个方面对我国会计规范实施机制进行了分析； - Accounting Regulations for Small-sized Businesses are established in China to improve the quality of accounting information, to meet the requirements of those who use such information and to promote the healthy development of small-sized businesses.
为提高小企业会计信息的质量，满足会计信息使用者的需要和促进小企业的健康发展，我国制定了专门适用于小企业核算的《小企业会计制度》。 - Views on Enterprise Accounting Regulations
对《企业会计制度》的几点看法 - Because the development of price and information market is not perfect, it is important to revise accounting regulations and relevant standards firstly, and then issue the special standard when the opportunity is ripe.
在目前我国价格市场、信息市场还不健全的情况下，首先应对会计制度和相关准则进行修订，使其尽量与国际会计接轨，时机成熟时再颁布专门的资产减值会计准则。 - Accounting regulations in capital markets play an important role in restricting accounting checking action of listed company and improving the quality of listed companys 'accounting information.
资本市场会计规范对规范我国上市公司会计核算行为，提高上市公司的会计信息质量具有深远的意义。 - The legal status of the Accounting Law determines that it should play a connecting link role between the Constitution and the accounting regulations. The Accounting Law should define its contents at social attributes level rather than technical level.
《会计法》的地位决定了其应发挥上承宪法下统其他会计法律规范的作用，它规范的内容应是社会属性层次而非技术操作层次； - And the implementation of Accounting Standards for Business Enterprises and Accounting Regulations for Business Enterprises empower the firms with considerable freedom in adopting their accounting policies.
在我国，会计政策选择已经成为必然，《企业会计制度》和《企业会计准则》的实施赋予了企业进行选择的自主权和一定的选择空间。 - These regulations are quite different from business accounting regulations in the settling of accounts, producing great influence upon small-sized, especially private-run enterprises 'financial information quality and content.
该制度与企业会计制度相比在帐务处理上存在着许多不同之处，对小企业尤其是民营企业的财务信息质量和财务信息含量产生了重大影响。 - These results provide important implications for security and accounting regulations.
这为证券和会计监管提供了重要线索。 - The accounting standards as qua department rules, as well as accounting regulations which include most content of the former, have become generally accepted and widely followed code criteria in accounting practices.
作为部门规章的会计准则以及囊括了会计准则大多数内容的《企业会计制度》成为会计实务中普遍接受和遵循的规范标准。 - The result is useful for the financial analysis and accounting regulations.
我们建议进行财务分析时，要将这种趋势考虑在内。 - The Economic Globalization&. the Accounting Regulations 'International Harmonization
经济全球化与会计规范的国际协调 - First, the author discusses the necessity of accounting regulations.
首先阐述会计规范的必要性。 - Defect in the Implementing Mechanism of the Chinese Accounting Regulations
我国会计规范实施机制的缺陷分析 - There are many shortcomings and contradiction in the present basic accounting principles, actual income standards and concerned stipulations in occupation accounting regulations currently in effect in China.
我国现行基本会计准则、收入具体准则及行业会计制度的相关规定中存在许多矛盾和缺陷。 - However the commercial databases do not cover all of the listed companies 'related party transactions, this paper can not comprehensively analyzes the problems of accounting regulations of the related party transactions, so the result will be affected.
但由于目前的数据库并没有涵盖上市公司所有的关联方交易数据，对关联方交易会计监管问题无法予以全面分析，研究结果的准确度会受到一定的影响。 - The reform of the accounting law is increasingly close to international accounting regulations.
其在会计法方面的改革也日益趋近于国际会计法规。 - Due to the complexity of economic environment, accounting standards stipulate that companies use different accounting policy according to their own state of operation and environmental change, and also change the early or late accounting policy under the law or accounting regulations.
由于经济环境的复杂性，会计准则赋予公司在法律或会计法规允许的范围内根据自己的经营状况和环境的变化采用不同的会计政策或变更会计政策。 - During the taxation procedure, additional taxation cost on enterprise caused by the difference between enterprise accounting regulations and taxation law has becoming more and more problematic.
而由企业会计准则与税法差异在税收征管中给企业造成的额外税收成本问题日渐明显。 - During the discussion on accounting elements, the differences between accounting regulations and taxation law on six elements, including asset, debt, owner interests, income, cost and profit, will be examined.
在对会计要素上的差异的讨论中，笔者依次对资产、负债、所有者权益、收入、费用、利润六大要素在会计准则和税法的差异进行了剖析。 - Enterprise accounting information fraud is refers to enterprise accounting information provider violated the accounting laws, the accounting regulations, and the accounting standards intentionally, manufactured and provided the false accounting information.
企业会计信息造假行为是指企业会计信息提供者故意违反会计法律法规、会计准则、会计制度及相关法律法规的规定，制造、提供虚假会计信息的行为。 - In addition, this chapter also discusses the problems of gives the right of inspect the books to the corporation and expand the range of access to the books and perfect the accounting regulations system.
除此之外，本章还探讨了赋予股份公司账簿查阅权的问题，从财务记账和财务监督的角度探讨了扩大可查阅账簿范围的问题和完善会计法规体系的思路。