从收付制到应计制是会计处理基础的科学化。
The big step from the former to the latter makes the accounting basis scientific.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
国债回购的会计处理并不能从根本上解决国债回购危机，但可为从制度上解决国债回购危机奠定基础。
The accounting treatment of the state owned bond repurchase cannot solve the crisis of the business fundamentally, but it can be a good basis to systematically solve the crisis.
在分析股份有限公司捐赠资产性质的基础上，结合有关会计制度的规定，提出了“接受捐赠资产”会计处理的方法。
On the basis of the analysis for the donated assets properties company limited, this paper gives a accounting method for the donated assets of company limited with the accounting regulations.
国内、国外和国际会计准则合并商誉处理、介绍和比较，使大家对合并商誉有更多、更明确的了解，并在此基础上给予了合理性评价和可行性建议。
Introduction and contrast of dealing with good will on consolidation made by China, foreign countries and FASB let us know it better, and the author gives her own evaluation and suggestion.
在此基础上，本文首先分析了新旧准则关于衍生金融工具会计处理方面的变化。
As a basis, this thesis analyzes the changes which are about the derivative accounting practices of commercial listed Banks in the new accounting standards.
在此基础上，本文首先分析了新旧准则关于衍生金融工具会计处理方面的变化。
As a basis, this thesis analyzes the changes which are about the derivative accounting practices of commercial listed Banks in the new accounting standards.
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