However, conservatism principle will survive for the existence of uncertainty of accounting items.
但会计事项不确定性的存在使得稳健原则将会一直存续下去。
This essay is supposed to discuss how to prevent such behavior mainly through digging out the reasons for the making of fake accounting items.
本文主要通过挖掘会计信息失真的原因，探讨如何防范会计信息失真。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。
The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.
现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。
But donor countries claimed that the Palestinian autonomous region lacks necessary mechanisms for handling the aid and accounting items and therefore refused to completely fulfill this promise.
但援助国声称，巴自治地区缺少必要的处理援助款的机制和会计帐目，因此拒绝完全履行这一承诺。
He tried going back and simply paying for the items he had stolen, but they said the accounting system would show an error for such a strange action.
他试着回去为他偷了的东西付款，可是他们说商店的收银系统没法让他这样付账。(注：大概东西已经不在了，没有货品可以代码扫入？)
Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
投入资本，资本公积金、余公积金和未分配利润的各个项目，应当在会计报表中分列列示。
As a special uncertain item, probability events are the important substances of uncertain items in accounting.
或有事项作为特殊的不确定性事项，是不确定性会计的重要内容。
The major problem of accounting earnings is accrual-based. Companies may easily manipulate it by using some non-cash items. Remember: cash is the king!
会计学的收入主要问题在于收入积累。公司可以用一些非现金项目轻易操纵利润。记住：现金为王！
The quotation should pay attention to accounting, do not calculate error and repetition, missing items, especially when the automatic calculation with Excel, must use another way to check.
报价单要注意核算，不要计算错误和重复、缺项，尤其是用excel进行自动计算的时候，一定要用另外的办法验算。
Items that are required to be separately presented according to other accounting standards, the items to be separately presented shall be added.
其他会计准则规定单独列报的项目，应当增加单独列报项目。
Some of the items are calculated according to the accounting plan, and there is a clear expenditure norms, cashier personnel can pay, after the review.
有些开支项目是按核算方案履行，并有清晰开支规范的，出纳人员能够先付款、后交别人审阅。
The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets."
新企业会计制度规定了企业应计提的八项资产减值准备。
Balance sheet items, is an easy to neglect problem in the accounting and reporting.
资产负债表日后事项，是会计核算与报告工作中容易疏忽的一个问题。
The model consisted of the following items: (1)general principles of forestry accounting information disclosure;
指出林业会计信息披露模式主要包含：①林业会计信息披露的一般原则；
The accounting standards require to change the presentation of the items of the financial statements;
会计准则要求改变财务报表项目的列报。
The number of covered tariff items ranges from 736 to 1,115, accounting for 98 percent of the export volume of least developed countries to China.
对42个最不发达国家的商品给予零关税待遇，税目为736 - 1115个，占最不发达国家对中国出口贸易额的98%。
It covers 34 items, accounting for 66.7%.
该教材涵盖了其中的34条，占总数的66.7%。
Among them, "General Biology" covers 49 items, accounting for 61.3% of the total;
其中，《普通生物学》涵盖了49条内容目标，占总数的61.3%；
Among them, "General Biology" covers 49 items, accounting for 61.3% of the total;
其中，《普通生物学》涵盖了49条内容目标，占总数的61.3%；
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