我国企业筹备实施新会计准则体系刻不容缓。
The enterprises in our country need to make plans for actualizing the new account standards without any delay.
新会计准则体系由一项基本准则和38项具体会计准则组成。
The system of new accounting standards compose by one basic guidelines and 38 specific accounting standards.
我国在2006年发布的新会计准则体系中大量引入了公允价值。
The concept of fair value has been massively introduced in our country's new accounting standards which were issued in 2006.
我国即将履行的新会计准则体系是否意味着企业会计制度即将完成使命?
Our country soon carries out whether the new accounting standards system does mean business accounting the system soon completes the historical mission?
新企业会计准则体系于2007年1月1日在上市公司范围内正式实施。
Since January 1, 2007, the new Accounting Standards System formally implement in listed companies.
新会计准则体系的出台必定带来广泛的经济后果,产生十分深刻的经济影响。
New accounting standards system will inevitably bring about the introduction of a wide range of economic consequences have a very profound economic impact.
但新的会计准则体系仍存在会计准则与相关经济法规不协调、会计准则的国际化程度较低等问题。
But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws, the lower internationalization degree of accounting standards.
2006年2月15日颁布的中国会计准则体系,标志着中国会计准则与国际会计准则的全面接轨。
"China's accountant principle System" issued on Feb. 15, 2006 has marked an all-round joint of China's accountant principles with the international accountant principles.
这不仅标志着我国新企业会计准则体系的诞生,也将对企业,尤其是上市公司盈余管理产生深刻影响。
This not only symbolizes the birth of our country's new accounting standards system, but also it will has the profound influence on earnings management of corporations especially the listed companies.
在复杂、不确定以及变化的经济环境下,特别是在新会计准则体系下,会计职业判断越显其存在的价值。
Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.
因此,为了解决这一矛盾,建立适合中国会计环境的会计准则体系,必须立足于我国目前特有的会计环境。
So in order to solve this problem and set up the accounting standards system in China, we must base on our country's peculiar environment.
我国财政部于2006年2月发布了新会计准则体系,也在一定范围内和一定程度上引入了公允价值计量。
In February 2006, China's Ministry of Finance released a new system of accounting standards, which incorporates fair value measurements to a certain extent and to a certain degree.
迄今为止,已经颁布了11种特定行业的会计标准,目的是向实行新会计准则体系的企业提供更多的指导。
Up to now, 11 industry-specific accounting guidelines were issued in order to provide more guidance for enterprises that adopt the ASBE.
2006年2月15日,财政部正式发布新企业会计准则体系,其中关于资产减值准备规定的变化是准则一大特点。
On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic.
要建立并执行严格的资本和杠杆率要求,将影子银行体系纳入监管,制订全球统一的会计准则。
We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.
若果真如此,则可能为美国公认会计准则退出舞台铺平道路,而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U. S. generally accepted accounting principles, the foundation of the U. S. financial reporting system.
若果真如此,则可能为美国公认会计准则退出舞台铺平道路,而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U.S. generally accepted accounting principles, the foundation of the U.S. financial reporting system.
西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究,并已建立了各自的财务会计概念框架体系。
Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
为培养适应社会需要的会计专业人才,应根据新会计准则要求重新构建会计专业课程体系。
To train accounting talents for society, we should reconstruct accounting curriculum according to new accounting standards.
新会计准则将为企业的会计核算体系带来大幅的变革,影响企业的生产经营情况。
The new accounting standards will bring huge reform to the company accounting system, which will impact the operation and production of a company.
新会计准则将为企业的会计核算体系带来大幅的变革,影响企业的生产经营情况。
The new accounting standards will bring huge reform to the company accounting system, which will impact the operation and production of a company.
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