与创造性会计不同的是，这是一种违法行为。
抵御银行业金融风险，应实行稳健性会计原则。
Stable accounting principle should be carried out to with stand the financial risks.
与作假帐不同的是，创造性会计一般是合法的。
Unlike cooking the books, creative accounting is generally legal.
强制性会计政策变更是实证会计理论研究的核心内容之一。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
CAPA是最大的区域性会计组织，业务区域跨越半个世界。
CAPA is the largest regional accounting organisation with a geographical area spanning half the globe.
自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
本文接着根据契约理论，采用实证的方法探究企业自愿性会计政策变更的动因。
Under contract theory, the empirical method on enterprises's Accounting Voluntary Changed Policy explore the causes.
从客观上和主观上探讨了寻机性会计行为产生的原因，并提出了对其进行根治的对策。
This article discusses the subjective and objective causes of creative accountancy and advances effective measures to solve it fundementally.
但是业界却有人将之命名为“创造性会计”，并以经济学观点论证其合理性和可能性。
Someone called it as "creative accounting" and used economics ideas to prove the rationality and possibility.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
代理记账业务作为一种新的会计解决方案和社会性会计服务项目，是一门新兴的高端服务业务。
Bookkeeping accounting business as a new social accounting solutions and services, is a new high-end services business.
作为提供专业性会计技术服务的机构，会计师事务所应根据日益复杂与国际化的会计环境，及时调整战略，以迎接新的挑战。
Providing professional accounting technical services, accounting firms should adjust their strategies to meet the new challenges under the complicated international accounting background.
目前，我国学者对会计政策变更的研究大多是采用规范性的研究策略，且研究的多是强制性会计政策变更，内容基本局限于理论方面。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
只是标准制定者的原则性辩护在于，提高金融稳定并非会计的真正意图。
But the principle defence of standard-setters is that enhancing financial stability is not the purpose of accounting.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
首先，他们比较了在新旧两种会计制度下，收益变化与股价变化之间的关联性。
First, they compared how shifts in earnings correlated with shifts in share prices under the old accounting system and the new.
利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。
Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.
这不仅仅是英国的问题：会计行业是全球性的——它需要一个全球性的解决方案。
This is not a uniquely British problem: accounting is a global profession-and it needs a global solution.
假如有的话，信用危机表明会计与监管应进一步分离以切断按市值计价的损失与资本之间的钢性联系。
If anything, the crisis shows that accounting and supervision should be further separated to break the mechanistic link between mark-to-market losses and capital.
实现语义互操作性的方法是，将帐单编制应用中的“BALANCE”映射到会计应用中的“REMAINDER”。
Achieving semantic interoperability is to map "BALANCE" in the billing application to "REMAINDER" in the accounting application.
即使在当时这种说法也缺乏可信性。高盛退出IIF，以反对后者“童话般的会计准则”。
Even at the time this stance lacked credibility; Goldman Sachs resigned from the IIF in protest at "Alice in Wonderland accounting".
当银行面临循环流动性危机时，管理机构和会计师可以松口气了——正如在2002年欧洲，那时保险公司面临股价下跌的清偿能力风险一样。
And regulators and accountants could ease up when Banks risk a liquidity spiral-as in Europe in 2002, when insurers faced a solvency crisis over falling share prices.
国家会计学院的成立和社会对其服务的强烈需求证明，在中国，人们对于加强公司治理的重要性的认识正在提高。
The establishment of this Institute and the strong demand for its services is an indication of the growing public awareness in China of the importance of good corporate governance.
通过映射这个策略，xml加密提高了销售部门支付信息的隐密性，也帮助了会计部门对此信息的解密。
Mapping this policy, XML Encryption facilitates the concealment of payment information in the sales department and its disclosure in the accounts department.
各个SCA技术委员会计划提供实质性的帮助，通过语言绑定、策略框架、代码模式等等方式。
The SCA TCs plan to provide practical help, in the form of language bindings, a policy framework, and code patterns.
太多的女士在事业初期从事诸如会计、营销或是人力资源等功能性工作，没有从事核心业务。
Too many women go into functional roles such as accounting, marketing or human resources early in their careers rather than staying in the mainstream, driving profits.
太多的女士在事业初期从事诸如会计、营销或是人力资源等功能性工作，没有从事核心业务。
Too many women go into functional roles such as accounting, marketing or human resources early in their careers rather than staying in the mainstream, driving profits.
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