EXAMPLE: Our chief accountant is an old fossil who never adopted modern accounting principles or practices. 我们首席会计师是个老朽,从不采用当代会计准则或做法。
But as an accounting principles, the principle of caution both its reasonable aspect, but also the existence of its inherent limitations. 但作为一项会计原则,谨慎性原则既有其合理的一面,同时也存在其固有的局限性。
After-tax cumulative effects resulting from changes in accounting principles. 凡因会计原则变动所产生之税后累积影响数皆属之。
The generally accepted accounting principles ( GAAP) require that a business use the accrual basis. 公认会计原则要求企业采用权责发生制。
This was designed to transform IFRS and US Generally Accepted Accounting Principles into a global accounting language. 这项努力的初衷是将IFRS和美国公认会计准则(GAAP)转变为一门全球统一的会计语言。
The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income. 新会计准则中引入了公允价值的计量属性,使投资收益核算方法有所改变,但没有改变投资收益的数额。
Accounting principles on property, plant and equipment 关于财产、厂房和设备的会计原则
Generally accepted accounting principles require only that a depreciation method result in a rational and systematic allocation of cost over the asset's useful life. 通用会计准则只规定了选用的折旧方法必须将成本在资产使用年限内进行合理、系统的分配。
I'm studying accounting principles, philosophy, calculus, English among others. 我学会计原理,哲学,微积分,还有英语等其它课程。
On the Tendency of Global Sameness in the Structure of Corporate Governing and Its Revelation to Corporate governing in China; The general trend of accounting principles is being identical. 公司法人治理结构的国际趋同趋势及对我国公司治理的启示会计准则全球趋同已是大势所趋。
There is a reason accounting principles are called "generally accepted" rather than "generally accurate". 会计准则被称为“普遍承认”(generallyaccepted)而非“普遍准确”(generallyaccurate),是有原因的。
In following general accepted accounting principles, accountants must consider the relative importance of any transactions. 会计师在遵循公认的会计原则时应考虑到经济事项的相对重要性。
Managerial accounting is not bound by generally accepted accounting principles. 管理会计在一般公认会计原理中没有边界的。
First of two courses which covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles ( GAAP). 两项课程,包括原则,方法和应用现有和拟议公认会计原则(GAAP)。
This paper analyzes the practical methods and effect of bilingual education of accounting principles and then puts forward several countermeasures. 本文分析了开展《会计学原理》双语教学的实施方法与实际效果,提出了有效开展双语教学的几点对策。
Students before this general accounting principles and mastered computer operating practice, and related knowledge. 学员在此之前大体掌握了会计原理及实务、计算机操作等相关知识。
Furthermore, a book that focuses on accounting principles, as this one does, cannot detail the complexities involved in the operation of accounting systems. 此外,集中于会计原理的书,作为这一个,无法选派复杂被介入在会计系统的操作。
Tax applied to book value of assets, equipment, inventory, vehicles and structures, according to Soviet accounting principles, computed by enterprises according to prevailing regulations. 根据苏联会计原则,登记的财产、设备、存货、车辆和构筑物要征税,并由公司根据现行规定计算。
The accounting principles based upon this foundation provide guidelines or directives to accounting practice. 基于上述基本概念和假设建立起来的会计原则为会计实践提供了指南和方针。
Management accounting principles are the regulations and demand to direct management accounting work. 管理会计原则是指导管理会计工作的规范,是对管理会计工作提出的要求。
China's scientific analysis of the development trends and characteristics of The general trend of accounting principles is being identical. 中国科学地分析了国际形势的发展趋势和特点,认为经过全世界人民的共同努力,新的会计准则全球趋同已是大势所趋。
Financial accountants must obey general accepted accounting principles in preparing reports. 财务会计师在编制报告时必须遵循公认会计准则。
United States accounting principles generally considered to be very advanced, very scientific. 美国会计准则一般认为是很先进、很科学的。
This report expresses the opinion of the independent CPAs about the business that adhered to the generally accepted accounting principles. 该报告表明了独立注册会计师对企业在执行公认原则方面的意见。
Are they reviewing the lessons on accounting principles? 他们是否在复习会计原理?
A certified public accounting firm, after performing an audit, certifies that the figures and statements about the finances reflect generally accepted accounting principles. 执业会计公司在进行审计之后证明,有关财务情况的数字和说明符合公认的会计原则。
When determining the items to be deducted in accordance with this article, principles and methods consistent with the accounting principles generally accepted in China shall be used. 按照本条的规定确定扣除的项目时,应当使用与国内公认的会计原则相一致的原则和方法。
China in1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role. 我国于1992年发布的《企业会计准则》,部分地充当了财务会计概念框架的角色,曾发挥了极其重要的作用。
International Survey of Accounting Principles and Reporting Practices 会计原则和报告实践国际概览
Knowledge: of acceptable accounting principles and practices; knowledge of budgeting and scheduling. 知识:会计专业和操作知识;预算和计划知识。