而会计师声誉则不会影向盈馀操纵。
Finally, the CPA reputations will not affect earning manipulation.
而会计造假是降低会计信息质量的罪魁祸首。
Accounting fraud is primarily responsible for the lowering of accounting information quality.
公开原则是证券市场的基础，而会计信息披露是公开原则的具体体现。
Open principle is the base of securities market, furthermore, the disclosure of accounting information is the concrete expression of open principle.
而会计监察人制度的设计，可以保证公司股东、债权人和职工的根本利益。
The design of accounting supervisor system can confirm the interest of share holders, creditors and the employees.
而会计信用作为社会信用体系的基础组成部分，更应得到进一步的重视与研究。
As the fundamental part of the social credit system, the accounting credit should get further attention and research.
国家不断治理会计作假，而会计作假的手法也在不断翻新，越来越隐蔽和复杂。
The state has constantly managed the accounting fraud, but the way of accounting fraud is ever-changing, more subtle and complex.
然而会计们一次又一次的完败，他们提供金融业推销商们，需要的帐目服务时，过于自由派作风了。
And they failed utterly time after time after time, and they are way too liberal in providing the kind of accounting the financial promoters want.
而会计则是确认、记录、计量和报告经济活动，向相关利益者提供决策所用的会计信息。
Accounting is to affirm, record, report economic operation and supply accounting information for people correlated to make policy.
信息披露制度是证券市场监管制度的核心内容，而会计信息披露又是信息披露制度的核心。
The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system.
簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。
The bookkeeper simply enters data in financial records books; the accountant must understand entire system of records so that he or she can analyze and interpret business transaction.
因此，会计信息必须具有相关性和可靠性等质量特征，而会计信息的真实性是会计信息质量特征的核心。
As a result, the accounting information must have the characteristics of relevance and credibility, of which the latter should functions as the core.
会计准则是国际通用会计惯例的一个组成部分，而会计制度的规范形式符合我国广大会计人员的思维方式和习惯。
The accounting norms are parts of the international common accounting customs and the standard forms of the accounting system conform to the thinking way and habit of our accountants.
财务会计以向信息使用者提供决策有用的信息为目的，而会计政策的披露有助于会计信息使用者了解信息产生的过程。
Financial accountants provide useful information of decision -making for information users while exposure of accounting policy is helpful to users of accounting policy who know the process of in...
而会计信息披露又是证券市场信息披露的重要内容，上市公司会计信息的披露对投资者的投资决策影响作用是举足轻重的。
Information disclosure in accounting is the main content of that in securities market. The listed company's information disclosure has a great effect on the decision-making of investors.
研究表明，医学院学生们的胆固醇含量在面临期末考试的时候达到最高水平，而会计师们4月15日那天的情况也不见得多好。
Studies have shown that the cholesterol levels of medical students peak at exam time, while accountants hit their high point around April 15.
研究表明，医学院学生们的胆固醇含量在面临期末考试的时候达到最高水平，而会计师们4月15日那天的情况也不见得多好。
Studies have shown that the cholesterol levels of medical students peak at exam time, while accountants hit their high point around April 15.
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