熟悉外资企业会计准则及相关的税务法规。
Familiar with foreign invested enterprise accounting criterion and the related tax affairs by laws and regulations.
这标志着新企业会计准则实施的全面启动。
This marks the implementation of new accounting standards of enterprises started.
新企业会计准则第8号资产减值规定，存货跌价预备；
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
我国于2006年颁布新企业会计准则，并广泛引入公允价值。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
2006新的企业会计准则中广泛地引入了公允价值的计量属性。
Fair value has been widely introduced since 2006 Corporation Accounting Standard.
商誉的减值应当按照《企业会计准则第8号——资产减值》处理。
The impairment of business reputation shall be treated in compliance with Accounting Standards for Enterprises No. 8 - Asset impairment.
新企业会计准则体系于2007年1月1日在上市公司范围内正式实施。
Since January 1, 2007, the new Accounting Standards System formally implement in listed companies.
企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.
本准则不涉及的贷款承诺，适用《企业会计准则第13号——或有事项》。
For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises no. 13 - Contingencies shall apply.
文章分析了新企业会计准则的重要变化，提出了一些针对性的企业应对策略。
This paper analyzes the important changes of the new accounting standards and puts forward some pertinent countermeasures to our enterprises.
文章分析了新企业会计准则的重要变化，提出了一些针对性的企业应对策略。
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第二条公司应按照《企业会计准则》和本规定的要求，编制和披露财务报表附注。
Article 2 the Company shall prepare and make disclosure of notes to financial statements according to the requirements of the Accounting Standards for Enterprises and the present Provisions.
第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3 the accounting standards for enterprises include basic standards and concrete standards. The formulation of concrete standards shall comply with these standards.
第四条保险人签发的原保险合同，适用《企业会计准则第25号——原保险合同》。
Article 4 the original insurance contracts issued by insurers shall be subject to the Accounting Standards for Enterprises No. 25 - original insurance contracts.
本文探讨了如何处理财务会计概念框架与我国现行的《企业会计准则》之间的关系。
This paper comments on the accounting theory systems, mainly the financial accounting conception announcement in u.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
财政部2006年2月颁布了《企业会计准则第12号—债务重组》(以下称新准则)。
In February 2006 the Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 12 - Debt Restructuring" (hereinafter referred to the new guidelines).
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
虽然我国《企业会计准则》中规定了十二大会计原则，但有些会计原则在具体执行中存在模糊性。
Twelve accounting principles have been prescribed for Business accounting Standards, but some practices are bothered by the fuzzy features of some principles.
第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。
Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.
现行企业会计准则将金融资产进行了严格的分类，并对各类金融资产的确认、计量进行了明确规定。
Current accounting standards takes a rigorous classification of to financial assets, and explicitly defines the recognition and measurement of various financial assets.
2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。
In 2006, Ministry of Finance modified the enterprise accounting standards, and the application and measurement of fair value became a highlight in the modification.
《企业会计准则》明确规定了会计核算应当遵循谨慎性原则的要求，合理核算可能发生的损失和费用。
Accounting Standard for business Enterprises stipulates definitely that accounting business should be followed the needs of conservatism principles, and discloses those possible losses and cost fully.
这不仅标志着我国新企业会计准则体系的诞生，也将对企业，尤其是上市公司盈余管理产生深刻影响。
This not only symbolizes the birth of our country's new accounting standards system, but also it will has the profound influence on earnings management of corporations especially the listed companies.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
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