We must use all the measures reasonably in order to prevent the accounting risks effectively.
我们必须将刚性措施和柔性措施相互配合，以有效防范会计风险。
Among all kinds of accounting risks, the risk of bank accounting is the most influential to the development of economy.
在各种会计风险中银行会计风险是影响最大的会计风险。
Undoubtedly, the existence of accounting risks will have great influence on information users in decision-making and management of enterprises.
会计风险的存在，无疑会对信息使用者的决策以及企业生产经营产生重大影响。
Therefore, analyzing the accounting risks which commercial Banks may have, and trying to take measures to resist them has becoming more and more important.
因此，分析商业银行存在的会计风险，并制订相应的防范措施显得尤为重要。
Therefore, It is urgent to master the manifestation of accounting risks, study and analyze the causes of risks and formulate measures for prevention of them.
因此，掌握会计部位风险的表现形式，研究分析风险成因，制定防范和化解风险的措施成为当务之急。
The driver of Fannie's big move up the charts (and Freddie's too, to No. 20) is an accounting change that aims to keep big financial companies from hiding risks by keeping them off the balance sheet.
推动房利美排名大幅提升的(房地美亦然，升至第20)是一项旨在防止大金融公司通过表外项目隐藏风险的会计调整。
This has no value from a security perspective and in fact slightly increases risks, but does make it possible to use operating system level accounting.
这从安全性的角度来看没有价值，而且实际上会略微增加风险，但是有可能使用操作系统级审计。
At the same time of analyzing the necessity of the existence of risks in accounting policy selection, this paper puts forward some countermeasures for risk prevention.
文章在分析会计政策选择风险存在的必然性的同时，提出了防范风险的对策。
Accounting information, as a kind of resource that can be used to approach the optimization of market transaction efficiency and degrade the market risks, is very scarce.
在这种情况下，会计信息作为一种能够促进市场交易效率最优化，降低市场风险的资源就显得尤为稀缺。
Accounting information is the essential foundation for the information users to appraise financial affairs, make investment decisions, perfect running and management and prevent management risks.
会计资料是资料使用者评价财务状况、做出投资决策、改善经营管理、防范经营风险的主要依据。
The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.
《企业会计制度》要求企业计提八项减值准备，以降低企业的潜在风险。
The imperfection of accounting electronics system and its non standard operation could result in the existence of system risks.
由于会计电算化系统自身的不完善以及非正常操作，可能导致系统风险的存在。
Due to environment and data processing, there are security risks in the electronic data processing accounting information system.
由于环境性及数据处理等方面原因，电算化会计信息系统中存在安全风险。
As the principal risk that the public accounting firms face, engagement risk decides the control quality of risks hereafter directly.
签约风险作为会计师事务所面临的首要风险，其控制的好坏直接决定着以后各阶段的风险控制质量。
Fourth, internal control containing of accounting control and management control is the core of risks prevention. So the advanced theory of accounting control in other countries was analyzed.
第四部分以内部控制特别是会计控制和管理控制为风险防范的核心，分析国外先进的会计控制理论。
The WTO affiliation has brought about great changes in Chinese accounting conditions, especially the challenges to in terms of regulation system, operational risks and financial proctice, etc.
加入WTO后，我国的会计环境将发生很大的变化，会计业面临规范体系不完善、处理风险加大、核算内容增加等挑战。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
According to national statistics, coal mines with coal dust explosion risks account for 60% of all coal mines, among which coal mines with explosion index over 45% accounting for 16.3%.
据统计全国煤矿中，具有煤尘爆炸危险的矿井占煤矿总数的60%以上，煤尘爆炸指数在45%以上的煤矿占16.3%。
With computerized accounting system there exist risks of various types: physical, human, and network.
在电算会计环境下，客观存在着物理因素风险、人为因素风险和网络因素风险。
Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks.
会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、作出投资决策、防范经营风险的主要依据。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险，它有助于注册会计师行业的自律，可从责任制度安排上保证注册会计师行业的诚信。
This article analyzes the audit risks of small enterprises and tries to explain the reasons why there is low audit quality in small and medium accounting firms.
本文围绕小规模企业的审计风险特点，从行业和制度上分析了中小会计师事务所审计质量差的原因，同时针对其审计风险的防范提出了相应的建议。
The Second Board itself has the characteristics of high risks and high profits, so it demands more strictly and carefully regulations for accounting information disclosing than The Main Board does.
创业板市场由于其本身高风险、高收益的特点，对会计信息披露的要求比主板市场更为严格与细致，从而对会计信息的质量有着更高的要求。
Stable accounting principle should be carried out to with stand the financial risks.
抵御银行业金融风险，应实行稳健性会计原则。
Starting from analyzing economic uncertainty and accounting professional judgment, the paper stresses the need to raise the level of ability of accountants and to reduce risks in economic activity.
本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手，强调提高会计人员的职业判断能力，减少经济活动的风险的必要性。
Starting from analyzing economic uncertainty and accounting professional judgment, the paper stresses the need to raise the level of ability of accountants and to reduce risks in economic activity.
本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手，强调提高会计人员的职业判断能力，减少经济活动的风险的必要性。
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