accounting standard

It makes a substantive breakthrough to achieve a convergence with international accounting standard.

同时引入了“公允价值”计量属性,实现了与国际会计惯例趋同的实质性突破.

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Improve relevant laws and regulations established by accounting standard, increase penalties for violations and make rationally use of measurement attributes to improve the accounting information of three aspects for analysis.

完善会计相关法律法规中通过规范会计信息披露、加大违规处罚以及合理使用公允价值三个方面来提高会计信息的质量进行分析。

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The issued Accounting Standard for Business Enterprises-Consolidated Financial Statements promotes the further standardization of consolidated financial statements of Group Corporations.

《合并财务报表》会计准则的发布，使企业集团合并财务报表的编制更加规范。

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After the global financial crisis in 2008, the revise of hedge accounting standard has become a hot spot.

2008年全球金融危机之后，套期会计准则的修订成为了会计界的热点问题。

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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!

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Research of Accounting Standard on High-quality Consolidated Financial Statements

高质量的合并财务报表会计准则研究

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Pointed out that the following issues: hedge accounting standard is complicated and lead to practical applications of high cost. The choices of accounting methods change the basis of presentation of financial statements.

对套期会计准则规定复杂性导致实务应用成本高及会计处理方法的可选择性改变财务报表的列报基础，增加财务报表分析的难度等问题也作出较为深入的阐述。

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Accounting ethics will enable accounting professional judgment add some new constraints which make the accountants' professional judgment more accurate, and which contribute to implementation of new Accounting Standard for Enterprises.

会计伦理建设将使会计职业判断过程中增加新的约束，使会计人的职业判断能力得到伦理提升，为新准则的顺利实施和执行提供思想武器。

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The Comparison of Transforming Loar Cost to Capital Between Chinese and American Accounting Standard

中美会计准则关于借款费用资本化处理的比较与思考

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Research on Several Problems of Lease Accounting Standard

租赁会计准则若干问题研究

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To improve the efficiency of allocating market resources and decrease transaction cost, the disclosure of accounting information should be standard and transparent.

为提高市场资源配置效率，降低社会交易费用，必须规范会计信息的披露，提高上市公司会计信息披露的透明度。

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What economic consequences will be after the new insurance contract accounting standard?

最新保险合同会计准则的实施会产生什么样的经济后果？这是本文研究的主要内容。

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The compensation based on shares shall be subject to the Accounting Standard for Business Enterprises No. 11-Share-based Payment.

（二）以股份为基础的薪酬，适用《企业会计准则第11号&股份支付》。

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Issues on Accounting Standard Setting for China's Nongovernmental Nonprofit Organizations

我国民间非营利组织会计规范问题

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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 ”

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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

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The article discusses some changes of cost accounting in the manufacturing industry of the ship for business accounting standard of building contract.

本文主要讨论船舶制造企业在《企业会计准则-建造合同》规范下，成本核算方法上的一些变化，以便在具体会计准则贯彻、运用上抛砖引玉。

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We should take feasible measures to promote the carryout of the biological assets standard and improve its accounting.

我们应采取有效措施推进生物资产准则的实施，逐步完善生物资产核算工作。

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Standard the accounting and the method;

规范会计核算和方法；

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Accounting standard of the listed corporation is the total of accounting laws, accounting principles, accounting systems, accounting moralities and accounting supervisor. It established for standardizing the behavior and the accounting information disclosure of the listed corporation.

上市公司会计规范体系是为规范上市公司会计行为和会计信息披露而建立的一系列会计法律、会计准则、会计制度、会计道德规范和注册会计师审计监督等的总称。

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The newly issued basic accounting standard accurately defines accounting element and clearly confirms the condition of accounting recognition.

新颁布的《企业会计准则&基本准则》严格界定了资产、负债、所有者权益等会计要素定义，明确规定了有关会计要素的确认条件。

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As conclusions , the paper brings forward several suggestions on the improvement of asset impairment accounting standard.

在此基础上, 提出了改进资产减值会计准则的若干建议.

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Accounting Standard for Business Enterprises stipulates definitely that accounting measurement should depend on accural basis.

《企业会计准则》明确规定：会计核算应当以权责发生制为基础。

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There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.

或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。

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Meanwhile, use its advanced experience for reference and point out our country leases the existing problem of the accounting standard, put forward some effective measure to improve and perfect the lease accounting standard of our country.

同时，借鉴其先进经验指出我国租赁会计准则存在的问题，并提出了一些完善我国租赁会计准则的有效措施。

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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。

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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

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Discussion on Formulating the Accounting Standard of Segment Reporting

关于制定我国分部报告会计准则的探讨

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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.

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Then we analyzed the origin and development of the hedge accounting, and think that hedge accounting standard origins from derivative accounting standard, and is the supplement and special circumstance of the derivative accounting standard.

然后，本文对套期会计准则的起源与发展进行了分析，认为套期会计准则起源于衍生金融工具准则，是衍生金融工具准则的补充与特例。

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