会计规则

美国证交会（sec）已批准了几家证交所提出的、旨在提高私人公司借壳上市门槛的新规定，以此回应市场对于一些中国公司通过借壳上市规避会计规则的担忧。

The securities and Exchange Commission has approved new rules proposed by stock exchanges to make it harder for private companies to go public by merging with a shell company , a response to concerns that Chinese groups were using such deals to skirt accounting rules .

不要把贷款拨备不足归咎于会计规则。

Do not blame accounting rules for inadequate loan provisioning .

这是一项古怪的会计规则，没有虚增营收的花招，KKR去年业绩也没有突飞猛进。

Not a trick to inflate revenue , or an indication that KKR had a blowout year .

根据债务价值调整，大银行的营收受到一项会计规则的不利影响，这项规则要求它们在信用违约掉期（CDS）下跌时确认负营收。

With DVA , the big banks ' revenue lines are adversely affected by an accounting convention that requires them to recognize negative revenues when their credit default swaps tighten .

会计规则的制定目标：信息中立还是经济后果

Objective of Accounting Rule Setting : Neutrality or Economic Consequences

论会计规则及会计规则意识

Discussions on the Accounting Rules and Consciousness to Obey Them

在会计规则监督权弱化条件下，经营者控制了企业剩余的计量。

With feebleness of right-supervising of accounting rule , operators control surplus-measuring .

基于公司控制权的会计规则制定问题研究

A Research on the Accounting-Rule-Setting Based on the Corporation Control

现在会计规则鼓励回顾过去的做法，即数量方法。

Accounting rules now encourage a backward-looking , quantitative approach .

建立符合中国会计规则的会计制度。

Set up the accounting framework according to Chinese regulations .

会计规则制定权问题研究

The Study on the Rights of Making Accounting Rules

会计规则制定权：三重解读

An Analysis on the Right of Making Accounting Rules

一些机构辩称，会计规则允许它们以成本持有衍生品。

Some institutions argue that accounting rules permit them to hold derivatives at cost .

利益相关者对会计规则制定的参与特征&基于调查数据的实证分析

Characteristics of Stakeholders ' Participation to Accounting Rule Setting : Based on Survey Data

合理的会计规则应减少这类无谓的损失。

Good accounting should reduce such dead-weight losses .

但利用会计规则误导拥有不准确信息的监管者，是一个糟糕的政策。

But using accounting rules to mislead regulators with inaccurate information is a poor policy .

银行和其它金融机构正在对相关部门进行游说，反对通过以公允价值计量其所持资产的会计规则。

Banks and other financial institutions are lobbying against fair-value accounting for their asset holdings .

议题包括公允价值会计规则、预留预期亏损、以及表外会计规则。

These include fair value accounting , reserving for expected losses , and off-balance sheet accounting .

在会计规则方面，基本上藏而不露、文火慢炖的行列改革资本的力度要大得多。

Reforming capital is made far harder by the largely hidden but simmering row over accounting rules .

最后，有些人认为最好的解决方法是仅仅改变会计规则。

Lastly , some people think the best solution would be to simply change the accounting rules .

如今，“逐日盯市”会计规则正驱使我们高速驶向深渊。

Today the accounting rule of marking to market is driving us at high speed into the abyss .

会计规则的制定目标是形成高质量会计规则的根本性决定因素。

The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule .

从契约的角度考察，违背会计规则等会计舞弊行为是会计诚信契约自动履行失败的结果。

In contractual view , accounting fraud is the result of the failure of accounting integrity contractual automatically performance .

不同企业治理结构下，会计规则制定权的契约安排具有不同模式。

There are different models of the contractual arrangements of laying off rights of accounting rules under different governance structures .

会计规则与其它制度因素在确定财务既相互补充又相互替代，共同决定了财务报表的质量。

Accounting standards and other institutional factors are both complements and substitute , and all determine the quality of financial statements .

税收筹划离不开会计规则和税收制度，税收筹划随着会计规则的变化及税收制度的变迁而不断发展变化。

Tax Planning depends on the accountant rules and revenue system . It will change following with the variety of them .

资产转移必须在会计规则上和破产法律上达到真实出售的效果。

Asset transfer has to be recognized to the extent of true sale in the term of both accounting rule and law .

根据会计规则，取出来的不良贷款准备金可以直接计入利润。

And any money you take out of your loan loss reserves the accountants let you send right to your bottom line .

本文认为，会计规则的制定与执行是两个相互影响的环节，会计域秩序是会计信息质量的基本评价标准；

Implementation and setting of accounting rules are closely related , and accounting order is the basic criteria of accounting information quality .

制定一套高质量的会计规则是实现会计治理的基础设施，为会计治理奠定了制度基础。

To make high-quality accounting principles is the base for realizing the accounting governance , which lays systematic basis for the accounting governance .