相关会计实务也很不规范、不科学。
长期以来，这一原则在我国会计实务中应用广泛。
This principle has been widely used in our country's accounting practice for a long time.
谨慎性原则在各国的会计实务中都有不同的体现。
Different countries have different reflection in their accounting practice.
传统会计实务未对环境成本进行单独地确认和计量。
The traditional accounting has not recognized and measured environmental costs independently.
会计准则协调和会计实务协调都可以从定量的角度衡量。
Accounting standard coordination and practice coordination can be measured quantitatively.
会计协调主要表现在两个方面：会计准则协调和会计实务协调。
Accounting coordination usually consists two main aspects: rule coordination and practice coordination.
会计独立性对会计信息质量至关重要，然而在会计实务中却一直被忽视。
The independence of accounting is crucial to the quality of accounting information; however, it has always been neglected in the accounting practice.
会计政策变更和会计差错更正在会计实务中有很多相似之处，极易被混淆。
The Accountancy Policy Change and the Accountancy Mistake Corrigendum are quite similar in many ways in practice, and are easily confused.
受托责任观是隐含在相关法规和会计实务中的目前高校会计目标的事实选择。
Commission responsibility view is a DE facto choice of the present college accounting objectives implied in related rules and accounting practice.
您在做会计实务工作时发现了一些问题，然后转向学术界去寻找这些问题的答案。
You found some issues when you did practical work in accounting. Then you go to the academic world try to figure out the answer to those questions.
虽然如此，做财务报告所需材料已经重影响管理会计实务无可否认已经成为事实。
Nevertheless, it is undeniably true that financial reporting requirements have heavily influenced management accounting practice.
随着经营环境的变化，会计实务也发生了很大的变化，因此作为企业所有者，你应该熟悉它们。
Accounting practices have undergone a vast change with the changing business environment and hence as the head of a business, you should keep yourself acquainted with them.
伴随着企业合并而产生的商誉问题一直是会计实务界和理论界争论最多的热门话题。
With the business combinations, goodwill has been the most debated and hottest topic both in practical and theoretical area.
知识经济时代，必将引起会计理论和会计实务的重大变革，对传统财务报告提出挑战。
The epoch of knowledge economy will bring great reforms to accounting theory and practice, and bring to challenges to traditional financial reports.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
这一计量属性的广泛应用，不仅对会计实务工作造成很大冲击，也对审计工作提出了挑战。
The wide applications of this measurement attribute not merely cause striking to the work of accounting practice greatly but also challenge the audit work.
三是要积极培养银行所需要的精通国际会计实务、会计标准与国际经济法的高级金融人才。
Finally, we must train the high-grade financial talent that bank needs, and is proficient in international accounting material object and accounting standard as well as international economic law.
这一假说迅速得到学术界的广泛重视，并成为现代金融、财务与会计实务和理论研究的基石。
Academe gave great emphasis to EMH, and made EMH be the bedrock of the theory and practice of modern finance and accounting.
在英国，“真实与公允”观点是至高无上的，它对英国的会计实务具有强有力和直接的影响。
The true and fair is overriding in British. Which affects the British accounting practices directly.
因此，为提高我国会计准则的质量，以进一步规范会计实务，财务会计概念框架的制订迫在眉睫。
Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.
一是因为电影业存在潜在风险；另一个原因是电影公司以前的会计实务有很多特技，就像他们制作的电影一样。
The inherent riskiness of the film business is one reason; another is the studios' accounting practices, which, until recently, were as laden with special effects as the films they produced.
目前，会计电算计算机普遍应用于矿山企业会计实务，使矿山企业处理会计业务水平有了很大提高。
Nowadays the universal application of accounting electronic computer in the accounting business of the mine enterprises has promoted the greater progress of its business.
现金流量表的编制是广大会计实务工作者工作中的一个难题，特别是企业集团合并现金流量表的编制。
The preparation of the cash flow statement, especially the one of the business group is a hard job for the accountants.
本文着重研究谨慎性原则在我国会计实务中的应用，并对在应用过程中存在的主要问题和对策进行探讨。
This paper focuses on the principle of prudence in the application of accounting practice, and in the application process are the main problems and countermeasures are discussed.
不过问题是，在短期内这些评估方法会因为管理会计实务而扭曲、失真，而那些管理会计实务是绝对合法的。
The only problem is all of these measures can be distorted in the short term by management accounting practices which are perfectly within the law.
明确其在会计理论和实务中的体现 ，有利于把握原则的内涵 ，进一步运用该 原则规范会计实务操作。
Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle.
与传统会计相比，法务会计具有服务主体广泛、执行业务职能涉及法律多层、服务重点鲜明、会计实务双重等特点。
Law affair accounting has some following characteristics: extensive serve subject, practice involved multi-law, distinct serve point, and double accounting practice, etc.
与传统会计相比，法务会计具有服务主体广泛、执行业务职能涉及法律多层、服务重点鲜明、会计实务双重等特点。
Law affair accounting has some following characteristics: extensive serve subject, practice involved multi-law, distinct serve point, and double accounting practice, etc.
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