The implement of new accounting criteria provide the wide space for career judgement of accountants.
新的会计规范的颁布实施，为会计职业判断提供了广阔的空间。
Income tax accounting is a very important part of business accounting activities. The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.
所得税会计是企业会计活动的重要组成部分，会计方法的选择应体现会计准则与税法的双重要求。
The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.
2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。
Therefore, the Financial Ministry issued the accounting criteria for petroleum and natural gas mining on February 15,2006, which will greatly influence the petroleum and natural gas industry in China.
为此，财政部于2006年2月15日发布了石油天然气开采会计准则，新的核算规则必然对我国的石油天然气行业产生重大的影响。
What are the capitalization criteria for fixed assets? Are they in compliance with local accounting regulations?
对于固定资产资本化准则是什么？这些准则是否符合当地的会计法规？
With each revision to IAS 22, the criteria for applying the pooling method of accounting for a business combination have become more specific.
借由对信息家电22的每校订，应用为一个商务组合解释的告发方法的标准已经变得更特定。
Based on the patterns and problem crucial points, this paper gives the monitoring criteria of capital abnormal flow based on the enterprise accounting perspective.
根据辨识出来的具体模式和问题关键点提取出基于企业会计视角的企业资金异常流动监测准则。
Based on the accounting information quality criteria, the paper objectively and comprehensively defines the meaning of accounting information falsity.
本文在新构建的会计信息质量评价标准的基础上，较客观、全面的界定了会计信息失真的含义。
With the new accountant and audit criteria implementation, the accounting quality of listed companies has been improved. The situation of the auditor switched also has new features.
随着新会计审计准则的实施，上市公司的会计质量也在持续提升，上市公司对审计师变更的情况也具有新的特点。
Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.
第三条制定企业会计制度理卖遵照来源基本则。
Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.
第三条制定企业会计制度理卖遵照来源基本则。
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