不过,IFRSs是以原理原则为基础(principle-based)的会计准则,与我国过去采取发布准则、解释令等方式,详细规范会计处理的精神有很大不同,导入初期的混乱难免。
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...要有两套会计准则,一套是以规则为基础(Detailed Rules Basis)的美国会计准则;一套是以原则为基础(Basic Principles Basis)的国际财务呈文准则(包括原国际会计准则)。二者之间孰优孰劣的争辩由来已久。
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...见稿,讨论了以规则为基础(Rule-based)的准则制定模式(以下简称RBA模式)存在的缺陷,描述了以原则为基础(Principles-based)的准则制定模式(以下简称PBA模式)的主要特点及其对现有会计准则的可能影响。
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宽扎节以团结、自主、集体工作和责任、合作经济、目标、创造力和信仰这七个原则为基础。
Kwanzaa is based on seven principles which are unity, self-determination, collective work and responsibility, cooperative economics, purpose, creativity and faith.
字典中每个词条的编辑均以某一原则为基础。
The editing of every entry in a dictionary is based on a certain rule.
然而,rup以ooad的原则为基础,因而使其不容易与SOA设计保持一致。
However, RUP has the principles of OOAD as its foundation, and therefore, does not lend itself easily to be aligned to SOA design.
I would suggest that in the context of Beyond the Pleasure Principle we could re-title Tony the Tow Truck as The Bumpy Road to Maturity.
我建议我们可以在《超越快乐原则》的基础上,将《托尼的拖车》改写为《通往成熟的颠簸之路》
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