accounting standard

1. Study on the Preparation Problem about the Consolidated Financial Statement under the New Accounting Standard
   新会计准则下合并财务报表编制问题研究
2. Study on the Fair Value Measurement Attribute of Financial Instrument Accounting Standard
   金融工具会计准则公允价值计量属性研究
3. Analysis of How Fair Value Impacts the Profit of Listed Company under the Accounting Standard for Business Enterprises
   新会计准则下公允价值对上市公司利润的影响
4. Agreement to establish an international accounting standard committee;
   成立国际会计准则委员会的协议；
5. China also made big progress in assets impairment accounting standard.
   我国在资产减值会计准则的制定方面也有了长足的发展。
6. Study on Some Issues of China's Accounting Standard ( s) for SMEs with International Horizons
   我国中小企业会计标准若干问题研究
7. Secondly, we must raise the established quality of the bank field accounting standard of our country, quickly conform with international usual practice, improve the external environment of commercial bank.
   二是要提高我国银行业会计标准的制定质量，加快与国际惯例接轨，改善商业银行的外部环境；
8. In the paper, the author has introduced the accounting standard system in China, analyzed a series of problems of the accounting standard system in China and put forward corresponding solutions.
   在介绍我国会计规范体系的基础上，对我国会计规范体系存在的一系列问题进行了分析研究，并提出了相应的解决方案。
9. Chinese inland and Hong Kong are in about fixed assets depreciation the similarities and differences in accounting standard, in the similarities and differences on tax law.
   中国内地与香港关于固定资产折旧在会计准则中的异同，在税法上的异同。
10. On New "The Corporate Accounting Standard" Based on EVA Analysis
    对新《企业会计准则》的基于EVA分析
11. Regulators and accounting standard setters should enhance the required disclosure of complex financial instruments by firms to market participants.
    调控者和会计准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。
12. The reform of the financial budget management of our country, the influence of non-profit organization accounting in western countries and the defect that exists in the present accounting standard for public institutions are the main reasons for the accounting reform in China public institutions.
    摘要我国财政预算管理制度改革、西方国家非营利组织会计的影响和现行事业单位会计准则制度本身存在的缺陷是事业单位会计改革的主要原因。
13. Discussion on Capitalization of Internal Research Development Cost on New Enterprise Accounting Standard
    对新《企业会计准则》内部研发费用资本化的探讨
14. In the new accounting standard, under the guidance of literature material, through summarized the final measurement method and inventory management.
    在新会计准则的指导下，通过查询文献资料，总结出存货期末计量的方法及管理。
15. Western countries and International Accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
    西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。
16. The accounting standard is the basis to regularize accounting activities.
    摘要《企业会计准则－固定资产》是企业固定资产会计的基本规范。
17. In July 2003, the Ministry of Finance issued revised "Processes of Accounting Standard Setting".
    2003年7月，财政部印发了新修订的会计准则制定程序。
18. Had comprehensive knowledge of China accounting and tax system, US and International accounting standard, Chinese valuation system.
    对中国财务及税务体系、美国及国际会计标准以及中国估算体系有全面了解。
19. This paper mainly discusses the problem that how the implementation of New Accounting Standard will influence the application of XBRL in our country.
    本文主要探讨了新准则的实施将对XBRL在我国的应用产生怎样的影响。
20. It is the conduct of accounting to comply with the norms and codes of conduct, but also to measure the quality of work of an accounting standard workers.
    它既是会计工作要遵守的行为规范和行为准则，也是衡量一个会计工作者工作好坏的标准。
21. Our accounting standard has not provided the definition of related party, but provides the basic standard of judging the relation of affiliated party.
    我国会计准则没有给出关联方的定义，但给出了判断关联方关系的基本标准。
22. It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
    高质量的会计准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。
23. This paper analyzes some problems of computerized accounting system caused by implementation of new accounting standard and the solutions.
    文章就新会计准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。
24. Application and Influence of Fair Value on Accounting Standard for Business Enterprises
    公允价值在企业会计准则中的运用及影响
25. Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
    新《企业会计准则》中研发费用资本化存在的问题，主要体现在研究支出和开发支出划分的比较模糊，在一定程度上缺乏可操作性；
26. The accounting standard with newest favour changed name of these two subject!
    恩最新的会计准则把这两个科目名字改了！
27. Impact of Fair Value Measurement on Independent Audit Under New Accounting Standard
    新会计准则下公允价值计量模式对独立审计的影响
28. The determination of the fair value of an investment shall be subject to the Accounting Standard for Business Enterprises No. 22-Recognition and Measurement of Financial Instruments.
    投资公允价值的确定，适用《企业会计准则第22号&金融工具确认和计量》。
29. As the accounting standard of government subsidies for enterprises has only been implemented for a short time, some domestic enterprises fail to seriously study and fully understand it.
    由于政府补助准则在我国施行的时间较短，国内一些企业对这项会计准则还没有认真学习和充分理解。
30. The Empirical Study on the Influences of Accounting Information Relevance by New Accounting Standard
    新准则对会计信息相关性影响的实证研究

noun

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

   Synonym:    accounting principle