会计惯例

没有哪种会计惯例能够解释他的非凡记录。

No accounting convention can capture his Sterling record .

这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost , regardless of market value .

利用法规和会计惯例，证明提高CEO薪酬是符合规定的。

Use regulation and accounting conventions to justify pay increases .

进一步与国际会计惯例接轨，满足加入WTO的需要。

They should be accordance with the international accounting 's convention so as to fit the demands to entering WTO .

直到二十世纪，会计惯例的存在才被会计界广泛承认。

The existence of conventions was not generally recognized by accountants until the20th century .

会计惯例的产生有助于会计师进行判断和估计，以限制不同的会计师对类似的项目采用不同的记账方法。

They were developed to aid accountants in exercising judgment and estimation in order to limit likely differences in recording similar events by different accountants .

对商誉性质的两种观点和定量估价的四种方法分别进行了比较分析，从而为现行的商誉会计惯例作出了系统的解释和说明。

Two nature opinions and four valuing methods of goodwill are compared respectively , in orde to further justify current accounting conventions for goodwill systematically .

建立既符合国际会计惯例又适合我国实情的会计准则，是当前我国会计界的首要任务。

It is a key task for Chinese accounting field to establish Chinese Accounting Standards which are either suitable to Chinese situation or better coordinated to International Accounting Standards .

2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例接轨的准则。

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions , guide , recombinate trading activity and can accord with international criterion that accounting convention integrate .

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；

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 .

依据衍生金融交易会计国际惯例，强化对国有商业银行金融衍生工具的内部风险控制和从风险管理角度对衍生金融工具进行独立审计，可有效控制衍生金融工具风险。

Financial derivative instruments risk management and IAS in state-owned commercial bank . This chapter introduces the features , types , essence of financial derivative instruments , and the internal control and audit system for them .

森林资源资产会计核算修订性惯例及其应用

Study for Forest Resource Assets ' Accounting Keeping and the Application of its Emendatory Convention

公司会计实务和报告惯例

Corporate accounting and reporting practices

会计核算修订性惯例是对会计核算一般原则的补充，是一种准原则，它们可以在一些具体的、特殊的情况下用来修订一般原则。

The emendatory convention of accounting is the indispensable supplement for accounting fundamental principle , it is a kind of quasi-principle , and it can be used to revise the accounting fundamental principle .

现有的公认会计原则和会计惯例在一定程度上为公司留下了许多进行盈余管理的空间，对盈余质量常常会产生不利的影响。

The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager , this would have the negative influence on the earnings quality .

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；

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

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。

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 .

会计准则是国际通用会计惯例的一个组成部分，而会计制度的规范形式符合我国广大会计人员的思维方式和习惯。

The accounting norms are parts of the international common accounting customs and the standard forms of the accounting system conform to the thinking way and habit of our accountants .

为了更好地规范会计工作，实现与国际会计惯例的充分协调，有必要考虑我国经济与企业发展的实际情况，构建中国的会计标准体系。

In order to standardize accounting work and coordinate fully it with international accounting rules , it is necessary to consider China 's practical situation of development of economy and enterprises to construct China 's accounting standard system .

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。

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 .

改革开放以来，我国一直致力于建立一种适合市场经济的会计体制，并加强与国际会计惯例的协调。

Since China adopted an " open-door " policy , a great deal of effort has been made to move toward a market oriented accounting system and consistency with international accounting conventions .

这就要求财务会计制度也必须逐步向国际财务会计制度的惯例靠拢。

This requires financial and accounting system must also gradually to the international financial and accounting system of practice together .

随着会计国际化进程的加快，我国必须与国际会计惯例接轨，再结合我国国情，系统构建矿产资源会计核算体系及基本实务框架。

Along with accounting internationalization advancement , our country must be in line with the international accounting practical convention , combined with our country condition , the mineral resources accounting practice system and basic framework are established .

面对会计改革和发展，对企业来说加快会计标准与国际惯例接轨固然重要，但是提高会计人员职业判断水平的问题更显紧迫。

With the reform and development of accounting work , although it is very important to accelerate the integration of accounting standard and international practice , it seems more urgent to improve the level of accountants ' professional judgment in modern enterprises .

中国会计改革的最终目标是使中国的会计准则与国际会计惯例接轨，使中国会计真正走向世界，这是顺应经济发展趋势的必然选择。

The ultimate aim of the accounting reform in China is to track the Chinese accounting standards with the international accounting conventions , so as to make the Chinese accounting really go into the world . It is an inevitable choice to conform to the world economic development trend .

新会计制度的出台，会计诚信的危机，加入WTO后与国际会计惯例的接轨，要求会计人员必须不断学习，全面掌握新会计制度，不断加强职业道德建设。

It is because of the new rules in accounting system and the crisis of trust worthiness in accounting and the international rules after China 's entry into WTO , accountants are required to make continued study in order to work in the new system totally .

这种会计方法使公司的损益表更好看，因为股票期权薪酬不会作为开支出现，因此这种会计惯例通常被认为是造成CEO激励性工资提高的一项关键因素。

This accounting , which made companies ' income statements look better because the stock option compensation did not show up as an expense , is often cited as a key contributor to the rise in CEO incentive pay .

《企业会计制度》的颁布与实施是提高会计信息质量的重大举措，同时它也是一部向国际会计惯例靠拢的会计制度。

The issue and implementation of " Enterprise 's Accounting System " are great action of improving accounting information quality . It is an accounting system drawing close to international accounting convention too at the same time .

《企业会计准则&固定资产》的颁布实施，在折旧会计理论和实务方面更加规范，更加符合国际会计惯例，是折旧会计的又一理论突破。

With the promulgation of the " Enterprise Accounting Principles for Fixed Assets ", the depreciation accounting theory and practice have been more normative and more consistent with international practices . This is a theoretical break-through in this area .

我国会计改革的目标是建立一套既能适应我国社会主义市场经济发展需要，又在重大方面与国际会计惯例相一致的会计核算制度。

Accounting reform in China is aiming at establishing a set of accounting calculation system which is not only suitable for the development of our social market economy , but also consistent with International Accounting Standards ( IAS ) in some important aspects .