accounting standards

It should modify the items in the correlative accounting standards to prescribe a definite fluctuant scale between the lowest payments of the leasehold and the highest collected amount of the hirer in the financial lease.

提出应修订相关会计原则中的条款，对融资租赁承租方的最低租赁付款额和出租方的最低租赁收款额规定一定的浮动比例。

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.

The most prominent among them is the Financial Accounting Standards Board.

在他们中间最卓越的是财务会计准则委员会(FASB).

The deductions andof income the Accounting Standards for Enterprises No.18 – Income Tax.

所得税减免,适用《企业会计准则第18号——所得税》.

The quality of government financial reports depend on the accounting standards that the government developed.

而政府财务报告的质量取决于一个国家政府会计准则制定的质量。

Proceeding from such a question and basing on the accounting environmental determinism, we adopt method of international comparison to discuss which accounting standards mode we can absorb more for China now.

本文从这样的一个问题出发，立足于会计的环境决定论，采用国际比较的方法，讨论我国目前在会计准则制定时应该多借鉴的是哪一种会计准则模式。

The paper borrowed Brio ( 2003) model to study the enterprise value reaction to the investment before and after accounting standards change.

文章修正利用Brio（2003）模型，研究了会计准则变革前后企业价值对投资行为的反应情况。

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。

Thoughts on the Choice of Accounting Policy under New Accounting Standards System

新会计准则体系下会计政策选择的思考

Sino-American Comparative Study on Government and Nonprofit Organization Accounting Standards System

中美政府与非营利组织会计准则体系比较研究

And management of a listed company means the policies can be said to be varied and can be manipulated by accounting standards and accounting policies, the use of transactions between related parties, carried on corporate earnings management through asset restructuring and other forms.

上市公司盈余管理的手段可以说是多种多样，可以通过会计准则和会计政策进行操纵、利用关联方之间的交易、通过资产重组等形式进行对企业盈余的管理。

This article analyzes the game between government, establishing organization of accounting standards and enterprise and works out Nash equilibrium by setup three sides game model.

本文利用博弈理论，通过建立三方博弈模型来分析政府、会计准则制定机构以及企业之间的博弈，求解出纳什均衡。

Accounting standards and auditing standards are interrelated.

会计标准和收支检查标准是相关的.

The new guidelines basically achieved with the international convergence of accounting standards.

新准则基本实现了与国际会计准则的趋同.

The pressure is increasing to harmonise global accounting standards.

统一全球会计准则的压力与日俱增.

Main Differences in the Old and New Accounting Standards Relating Long-term Equity Investment

新旧会计准则中有关长期股权投资会计处理的主要差异

Well then, should accounting standards internationalization enslaved to environmental factors?

那么, 会计标准国际化是否应该受制于环境因素?

Strong knowledge for finance and accounting standards.

具有优秀的金融与会计知识.

Subsequently, other nations'lease accounting standards ( including IAS ) were based on the approach.

随后, 各国租赁会计准则 ( 包括国际会计准则 ) 基本沿用了这一理论依据.

And accounting policies are accounting theory, accounting standards embodied.

而会计政策是会计理论、会计准则的具体体现。

Financial infrastructure includes accounting standards, payments, credit, performance assessment , relevant laws and so on.

金融基础设施包括会计标准 、 支付 、 信用 、 业绩考核和法律等方面.

However, high-quality accounting standards can always produce high-quality accounting information.

然而, 高质量的会计标准却不一定产生高质量的会计信息.

To discuss the management on capital over budget in nonprofit organizations Sino-American Comparative Study on Government and Nonprofit Organization Accounting Standards System

浅谈事业单位预算外资金管理中美政府与非营利组织会计准则体系比较研究

Understand Chinese accounting standards and tax legislation.

了解的中国会计准则及税收法规知识.

Accounting principles are also referred to as standards.

会计原则也可称作会计标准.

The Impact of New Accounting Standards on Accounting-Based Valuation

新会计准则对基于会计数据估值的影响

Impersonally, asset impairment accounting standards still exist some shortcomings and need to be improved gradually.

但客观地说, 资产减值会计准则尚存在一些不足,需要进一步加以改进.

Vocational Accounting is currently the Executive, Public Accounting Standards ( draft), recognized as a cash basis of accounting.

目前高职院校会计执行《事业单位会计准则（试行）》，会计基础为收付实现制。

Asset impairment standard is one of the most controversial accounting standards.

资产减值会计规范是会计中最富争议的规范之一.

Accounting standards of different countries are appearing the trends of becoming consistent.

摘要在经济全球一体化的影响下,各国会计准则目前正呈现出全球趋同的发展趋势.