financial standards

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。

This paper discussed measuring standards for maximum profit oriented enterprise financial target.

本文运用规范与实证相结合的研究的方法对利润最大化作为企业财务目标的衡量标准进行了。

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。

Management action is more frequently expressed in financial terms and its failure measured against financial standards.

管理行动更加频繁表示在财政方面以及其成败来衡量的金融标准.

The financial reporting under those standards can not provide enough information on intangible assets for users.

按此准则编制的财务报告根本无法为报表使用者充分披露有关无形资产的信息.

The current accounting standards emphasise reliable information, while ignoring the relevance of financial statements.

由于现行会计准则更多的是强调信息的客观性, 而忽视财务报告信息的相关性.

Both Financial Accounting Standard Board ( FASB) and International Accounting Standard Board ( IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards.

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

The Ministry of Finance issued the accounting standards for leases business, which regulate the accounting methods under many situations of the financial leases of an enterprise?

财政部于2001年颁布租赁会计准则，详细规定了企业在融资租赁多种情况下所应该遵循的会计处理方法。

On Recognition of Derivative Financial Instrument Accounting Standards

试析衍生金融工具会计准则确认问题

Double-track method is adopted in the American college accounting system traditionally. The private universities follow the codes issued by the Financial Accounting Standards Board;

传统上美国高校会计制度采用“双轨制”方法，私立大学遵从财务会计准则委员会的准则，公立大学采用政府会计准则委员会的准则，二者一般都采用“基金”会计核算方法。

According to the company, Apple Pay will roll out to China UnionPay cardholders as soon as early 2016 after relevant tests and certification required by Chinese regulators, with the service itself in compliance with the applicable national mobile payment and financial industry standards in China.

据苹果公司称，Apple Pay相关产品和技术严格遵循中国国家和金融行业移动支付标准，并将按照中国监管部门的要求完成相关检测和认证，预计最快2016年初将正式向中国地区的银联卡持卡人开放此项服务。