international accounting

Chinese enterprises accounting standards reflected in one of the key measures to achieve convergence with international accounting practices in the policy options of confirming-upholding the principle of historical cost, while the large scale introduction of the fair value measurement.

中国企业会计准则，实现与国际会计惯例趋同的关键之一体现于确认计量的政策选择&在坚持历史成本原则的同时，大量引入了公允价值计量。

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Accounting Issues for Insurance Contracts: International Development and Our Countermeasures

保险合同会计：国际动态与对策研究

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John Fung has been working in international accounting firm for 20 years.

冯炳光先生在国际会计师事务所从业20年.

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In effect, this has entailed moving its Gaap towards international accounting standards IAS.

实际上, 这样已经带来了将公认会计准则向国际会计准则的靠拢.

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The essence of concurrency of international accounting standards is to coordinate the interests among different nations.

会计标准国际趋同的实质是各国的利益协调.

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International accounting and joint venture experience.

有国际会计和合资企业的工作经验.

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With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.

随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。

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At present, the international accounting standards at very fast pace.

目前, 会计准则国际化的速度非常快.

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The new Chinese Accounting Standards has been issued on February 15,2006, which emblematizes it further approaches to the International Accounting Standards.

2006年2月15日中国新会计准则的正式发布，标志着我国会计准则与国际会计准则进一步全面接轨。

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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；

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The Last part of this paper interprets measures of Chinese accountant firms against international accounting firms in several aspects from accounting market to service scopes.

论文最后一部分从会计市场、服务领域等多方面论述了中国会计师事务所对抗国际会计公司的对策，以供参考。

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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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KPMG is an international accounting and consulting firm with clients all over the world.

毕马威国际会计公司是一家国际会计及咨询公司,其客户遍布世界各地.

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Accounting market is constantly opening up the international, domestic securities firms and foreign firms will be the center of audit services for the competition.

会计市场在不断的国际化开放中，内资事务所与外资事务所将以证券市场审计服务为竞争的中心。

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By analyzing the provisions of the WTO for accounting service trade, this paper discusses the differences between our accounting service industry and international accounting service industry and sets forth corresponding countermeasures.

通过分析WTO关于会计服务贸易的有关规定，探讨我国会计服务业和国际会计服务业的差距，并提出相应的对策和措施。

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Study on International Development of Accounting Education in China

中国会计教育的国际化发展状况浅析

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Accounting standards is a common accounting rule, which is formed in the long international accounting development historiography, along with the constant development of accounting theory and real affair, nowadays, it has already become the main subject in many countries accounting research.

会计准则是漫长的会计发展史中在国际上形成的一种会计规范的通用形式，随着会计理论和实务的不断发展，如今会计准则已经成为世界各国会计理论和实务的主要课题。

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The Developing Trend of International Accounting for Leases

国际租赁会计准则的发展趋势

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The International Accounting Standards Board has taken a first step, raising questions about whether eurozone banks are provisioning adequately for losses on government bonds.

国际会计准则理事会（International Accounting Standards Board）已经迈出了头一步，对欧元区银行是否为政府债券相关损失作了充足拨备提出了质疑。

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Both Financial Accounting Standard Board ( FASB) and International Accounting Standard Board ( IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards.

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

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Our professionals come from international accounting firms, multinational enterprises , fast growing small and medium sized firms.

我们的团队来自于国际知名会计师事务所 、 跨国公司及迅速成长的中小企业.

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Compared with other international accounting standards, the Contract still has certain deficiencies and disparities in the affirmation of the building contract expenditure, the accounting of the contract income and cost, and in the affirmation terms of the contract income.

与相关的国际会计准则相比，在建造合同支出的确认、合同收入与合同费用的会计处理以及合同收入的确认条件方面，还存在着一定的不足和差距。

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China has promulgated a basic accounting criterion and 38 accounting criteria recently, which consist of a complete system of accounting criteria and, to the greatest degree, realize the conformity with the international accounting principles.

我国今年颁布了一项基本会计准则和38项具体会计准则，形成了较完整的会计准则体系，并最大程度地实现了与国际会计准则的接轨。

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Challenge: Certain disparity exists yet in China's current accounting criterion and international accounting convention;

挑战：中国现行的会计准则与国际会计惯例还存在一定的差距；

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After joining in the WTO, participating in international competition and sharing its market, the convergence of International Accounting Standards has become a necessity for China.

国际会计准则趋同是我国加入WTO后参与国际竞争、分享国际市场对企业会计信息的必然要求。

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The owners all had the same need to understand international accounting rules.

企业拥有者都有同样需要,即了解国际会计准则.

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The accounting standards used, where relevant, will be the International Accounting Standards ( IAS ).

相关使用的会计标准为国际会计标准 ( IAS ).

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Looked from the form, the difference between Chinese accounting standards and international accounting standards or international accounting convention has already been reduced greatly, and international harmonization of accounting standards in our country has yielded the huge achievement.

从形式上来看，我国会计准则与国际会计惯例、国际会计准则的差异已经大大缩小，我国会计准则的国际协调取得了巨大成果。

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A Co-frequency Dynamic Equivalence Approach for Calculation of Power System Frequency Dynamics Accounting Issues for Insurance Contracts: International Development and Our Countermeasures

电力系统频率动态过程的同频聚合动态等值保险合同会计：国际动态与对策研究

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But the new regulations still have some questions in the aspects such as the consolidated range defining, the components of consolidated financial statements and unification of accounting periods, interior offset, discrepancy and harmonization with international accounting regulation, all of which need improving.

但是，在合并范围的确定、合并财务报表构成和会计期间的统一、内部抵销以及与国际会计准则的差异及衔接等方面还存在缺陷，需要进一步完善。

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