A7熟悉会计准则、审计准则及国际会计与审计准则，掌握会计、审计实务基本操作技能；
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
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.
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.
随着世界各主要会计准则制定机构对公允价值态度的转变，公允价值开始在各国会计准则和实务中频频出现。
Fair value often appears in accounting standards and practice of some countries as well as the shift of attitude for fair value in world main standards setting organizations.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
非上市公司执行新准则的研究是我国会计理论与实务中的一个新领域。
The researches about implementation of the guidelines by listed companies are in full swing, but there is little study in this area with the non-listed companies.
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.
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