第七条公司应当披露采用的重要会计政策和会计估计,不重要的会计政策和会计估计可以不披露。
Article 7 the Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.
如何规范上市公司会计政策的选择,提高上市公司的信息披露质量成为人们探讨的一个重要内容。
How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
会计政策选择是影响企业财务信息质量的一个重要方面。
The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.
会计政策涵盖的内容十分广泛,是影响企业财务信息质量的一个重要方面。
The accounting policy, an important respect in influencing enterprises' financial information quality, covers extensively.
对初次发生的或不重要的交易或者事项采用新的会计政策。
A new accounting policy is adopted for transactions or events which occur for the first time or are unimportant.
这一政策升级十分重要,它将使对冲工具的会计计量更紧密地反映工业企业的风险管理活动,并更符合国际会计标准。
This important update serves to make the accounting for hedges even more closely reflect industrial firms' risk management activities, and more in line with international standards.
对于美元来说很重要的一点是,它不会计入新一轮量化宽松政策,因为联储没有增加体系内的资金。
Importantly for the USD, this would not amount to additional quantitative easing, as the Fed is not increasing the amount of money in the system.
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.
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.
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