原则为基础
网络释义
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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双语例句原声例句
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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.
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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.
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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.
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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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