accounting rule [会计] 会计规则 ; 会计原则 ; 记账规则
accounting rule start date 会计规则起始日期
corporate accounting rule 公司会计规则
Perfect Accounting Rule Criterion 完善会计准则规范
financial accounting rule [会计] 财务会计制度
accounting rule setting 会计规则制定
accounting rule agreement 会计规则合约安排
enterprise accounting rule 企业会计准则
recognition accounting rule 确认会计规则
The premise of choice of accounting policy is that accounting principles、methods and procedures are optional,this kind of optional comes from the flexibility of accounting rule.
会计政策选择的前提条件是会计原则、方法或程序具有可选择性,这种可选择性来自于会计准则的灵活性。
参考来源 - 会计政策选择与会计信息相关性研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.
从2002年开始，一项新的会计准则改变了那种做法，现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。
Furthermore, possibly making matters worse are proposed accounting-rule changes that, if adopted, will prompt Banks in 2010 to bring some off-balance-sheet assets back onto their books.
此外，会计准则的调整规划或许会令情况更加糟糕，如果调整会计准则，花旗集团2010年就得把一些表外资产移入表内。
Meanwhile, a public-private scheme to take troubled loans off Banks' books has stalled, partly because of accounting-rule changes that give the Banks more leeway in valuing their assets.
同时，剥离银行不良贷款方案已经搁浅，在一定程度上是由于会计准则变动使银行能更灵活地估价资产。
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