With the construction and the continuous implementation of market economy system, the construction of accounting professional ethics lags behind, and the evaluation methods of accounting professional ethics are not perfected.

Importance must be attached to two aspects to strengthen the construction of accounting professional ethics: first, to strengthen the self-quality construction of accountant;

必须从两方面着手加强会计职业道德建设：第一，加强会计人员自身素质建设。

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Part 9 provides budget management in NPO. Accounting and budget should be two side of the same system and explain each other.

第九部分提出非营利组织的预算管理问题，会计和预算是一个体系的两个侧面，应当相互解释。

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At that time, the function of accounting will be expanded to pre-action and after-action, so it will become integrate NPO accounting theory system, which covers the whole process of pre-action management, on-going management and after-action management.

此时，会计的功能可以扩展到事前和事后，成为一个涵盖事前管理、事中管理和事后管理全过程的完整的非营利组织会计理论体系。

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It also analyzes the nature and characteristic of the frame system. Secondly, based on such framework, this paper discusses China's current situation of the enterprise accounting standards, government accounting standards and non-profit organization accounting standards respectively and points out the main existing problem.

其次，在会计标准框架体系这个整体框架内，对我国企业会计标准、政府会计标准和非营利组织会计标准的现状分别进行了分析，并简单归纳了目前我国会计标准存在的一些主要问题；

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In order to change this status, there is a pressing need to build a non-profit organization accounting standard system which is in line with both domestic and international situations. Therefore, this paper chooses the non-profit organization accounting standards as the research object.

因此，本文选择了非营利组织会计准则作为研究对象。

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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。

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The mortgage calculator in this example takes in monthly income, bills, rent, percentage rate, and mortgage term.

实例中的抵押计算器接收月收入、账单、租金、百分比例和抵押期限。

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This paper used a Mortgage Calculator example to explain the versatility available in the IBM Rational Application Developer V6.0 Web services wizard.

本文使用了抵押计算器实例来说明IBM Rational Application Developer V6.0Web服务向导的多功能性。

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To make the Mortgage Calculator user-friendly, I put an exception in the original MortgageCalculator class.

为了使抵押计算器具有友好的用户界面，我将在最初的MortgageCalculator类中加入异常（处理）。

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The mortgage calculator is an example anyone who has ever considered buying a home is probably familiar with.

抵押计算器是一个实例，任何考虑过买房的人都会对它很熟悉。

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Shows the completed input form for the mortgage calculator.

显示了抵押计算器的完整输入表单。

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In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.

我国于2006年颁布新企业会计准则，并广泛引入公允价值。

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Based on the explanation of the basic connotation of fair value, this paper analyzes the reason why fair value has been incorporated into china's new accounting standards and explores how fair value influence investment real estate, debt restructuring and exchange of non-monetary assets in its application.

摘要本文在阐述公允价值基本内涵的基础上，分析了公允价值被引入新会计准则的原因，探讨了公允价值的应用对投资性房地产、债务重组和非货币资产交换的影响。

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This thesis focus on analysis of some accounting problems in anti-dumping suits from accounting level. Specifically as follows: the differences between the current accounting standards in china and international accounting standards; a loophole exist in accounting management; the lack of anti-dumping accounting professionals.

然后重点剖析了我国企业反倾销应诉中在会计层面上存在的问题，具体表现为：我国会计准则未完全与国际会计准则接轨，会计管理上存在一定的漏洞，缺乏反倾销会计专业人才。

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On February 15th, 2006, Finance Ministry of China announced new Accounting Standards in which the contents about assets impairment were changed compared with the original Accounting Standards.

财政部2006年2月15日颁布的新会计准则关于资产减值的规定与原有会计准则相比发生了很多变化。

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In China, the accounting standards classify the receipts from interests and dividends as cash flows from investing activities.

在中国，会计准则中是把收到的利息和股利列为投资活动产生的现金流量类中的。

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Compared with the international conceptual framework for accounting, China's fundamental accounting standards are characterized by both convergence and originality.

对比国际会计的概念框架，我国基本会计准则既有趋同性，也有创新性。

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In China, the accounting standards provide direct method, and the figures of indirect method are disclosed as supplementary materials.

在中国，会计准则规定使用直接法，间接法的有关数据是作为报表的补充资料披露的。

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China's new accounting standards, issued in Feburary 2006, have a great influence on accounting softwares.

我国2006年2月颁布的新会计准则对财会软件将产生较大的影响。

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China has no accounting standards for them.

我国还没有发布小企业会计准则。

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