具体会计准则

第三、四章：从我国已颁布的具体会计准则中选取5项与相应的国际会计准则进行比较；

Select 5 SASs to compare with relevant international accounting standards ;

具体会计准则&投资的有关涉税处理的探讨

On the Specific Guidelines of Accountants and Investment-related Tax Policies

构建完善的具体会计准则体系；

Setting up a sound accounting criterion system ;

关于具体会计准则的思考

Thinking On Specific Accounting Principles

结合第二章合并会计报表理论框架的分析，笔者认为在讨论制定我国合并报表具体会计准则时，应格外关注以下问题：应关注联营法，考虑其适用性；

Some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling-of-interests method ;

谨慎性原则是中国企业会计核算运用中的一项重要原则，《企业会计准则》和已发布的具体会计准则中充分体现了这一原则。

The prudent principle is an important principle in the application of Chinese enterprises'accounting , which is embodied in the Enterprises'Accounting Regulations .

本文对具体会计准则制定的动因、实施范围以及实施后对企业会计主体产生的影响做粗浅的探讨。

The paper probes into the causes of establishment of specific accounting principles 、 the scope and the influence of its implementation .

为了规范林业企业的会计业务，急需制定林业具体会计准则。

In order to standardize the account 's work of forest enterprises , it is urgent to make specific accounting Standards of forestry .

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。

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

随着《企业会计准则&会计政策、会计估计变更和会计差错更正》具体会计准则的出台，一些上市公司利用变更固定资产的折旧方法来粉饰利润，从而达到人为操纵利润的目的。

With the publishment of Accounting Standard for Business Enterprises : Changes in Accounting Policies and Accounting Estimates , and Corrections of Accounting Errors ;

稳健原则在我国会计实践中的应用范围不断扩大，在新会计制度和具体会计准则中更是得到了全面、深入的应用。

The stability principle has been widely used in China 's accounting practice , especially in the new accounting system and the specific norms .

与以往我国的会计准则相比，新准则从基本会计准则到具体会计准则都做了较大的改动。

With cooperation before , the new standard is made to change more and greatly from basic accountancy 's standard to concrete accountancy 's standards .

具体会计准则的颁布，也为开展实证会计研究提供了广阔的领域。

The promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research .

首先，加快研究和推行具有广泛使用意义的具体会计准则，企业尤其是广大会计人员应摒弃旧习，更新观念，接受新会计核算方法；

First , we should research and push accountant rules , enterprise especially the accountant should renew their mind and learn the new means of accountant verification ;

我国要由行业会计制度向具体会计准则方向转换，这会影响经济管理权界的变化和经济利益的再分配。

In China , the accounting system is changing from industry accounting to concrete accountancy principles , which will influence economy management and the re-distribution of economic benefit .

针对会计准则理论基础不完善，我们需要构建财务会计概念框架，对具体会计准则的制定提供更好的指导；

According to the existing analysis result / we need to construct the conceptual framework of the financial accounting and offer kind guidance to formulation of concrete accounting criterion ;

随着会计理论实务的发展和一批批具体会计准则的发布，《企业会计准则》越来越显出其局限性。

With the development of accounting theories and practices as well as the formulation of several specific accounting standards , Accounting Standards For Business Enterprises has become more and more limited .

在国际会计界，制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念，已经深入人心。

The idea of making a set of tight , inherent and consistent conceptual framework of financial accounting in order to guide the formulation of accounting standards has been widely accepted .

而且涉及到的案例均为个别案例，只能说明某些具体会计准则的实施对于个别上市公司净利润产生的影响。

What is more , all cases quoted in this paper are individual cases ; it can just describe the effect of specific standards on the individual companies not the whole industry .

在会计准则国际趋同的背景下，2006年我国颁布了38项具体会计准则和一项基本会计准则，并已于2007年开始在上市公司等执行。

Under the background of accounting standards ' international convergence , China promulgated 38 specific standards and a basic one in 2006 and it is performed in the listed companies in 2007 .

2006年2月15日，财政部正式发布了包括1项基本准则和38项具体会计准则在内的新会计准则，至此我国的会计准则体系建设基本完成。

On February 15,2006 , the Ministry of Finance issued Accounting Standard for Business Enterprises , including the Basic Standard and 38 specific accounting standards , meaning the system accounting standards in China basically completed .

财政部2006年2月25日发布了39项企业会计准则，这些准则和过去的会计准则相比，从基本会计准则到具体会计准则都做了较大的改动。

Ministry of Finance issued 39 enterprise 's accounting standards on February 25, 2006.Compared with the previous accounting standards , these standards , from basic accounting standards to specific accounting standards , have changed a lot .

近两年来我国陆续颁布和实施的股份有限公司新会计制度、具体会计准则以及补充规定进一步加大了稳健性原则的应用力度。

In recent years , the new accounting system of the company limited by share , specific accounting standard and supplemental regulations issued and carried out by our country , further reinforce the application of the conservative principle .

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。

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 .

新准则体系由1项基本会计准则和38项具体会计准则组成，已于2007年1月1日开始在上市公司实施，其他企业鼓励执行。

The new standards consists of a basic accounting standards and 38 specific accounting standards . On January 1 , in 2007 , it began the implementation among the listed companies , and encourage the implementation in other enterprises .

为此，本文建议加快具体会计准则颁布和实施步伐，不断强化审计责任和监管部门的责任，提高会计信息质量。

The author suggests that the setting and promulgation of accounting standards be accelerated , and that the responsibility of external auditing and that of the supervising departments be enforced so as to improve the quality of accounting information .

本文第三部分从财务报表使用者和具体会计准则（投资性房地产准则）的实施情况两个角度，分别采用问卷调查及数据分析方法分析说明两种计量模式对会计信息质量的影响。

The third part shows two measures of accounting information quality through using surveying and data analysis methods from the users of financial statements and specific accounting standards ( estate investment criteria ) in the two angles of the implementation .

其次，本研究聚焦于会计准则变革对债务融资的影响，从会计准则整体以及具体会计准则两个层次进行研究，突破了现有研究中将会计准则作为一个整体进行研究的局限性。

Second , this study focuses on the impact of accounting standards change on debt financing of enterprises , from the overall and specific accounting standards for research , break through the existing research , the limitations of accounting standards as a whole was studied .

所以，可以说本课题的研究在理论意义上丰富和发展了会计理论界对具体会计准则的探讨，在实践意义上使租赁会计准则更加具有操作性、更有效地指导会计人员的操作。

So We can say that the research of the subject enriches and develops the discussion of concrete accounting criterion of accounting theory circle in the theory meaning , and lease accounting criterion have person who operate , guide operation of accounting personnel effectively further to make at practicing meaning .

最后结合我国上市公司具体情况对会计准则的供给和需求进行均衡分析。

At last I apply the theory to china accounting standard used by the company on market to give a real analysis of the supply-demand equilibrium .