在历史成本原则会计方法中，银行有各种理由不对资产重组，因为这就意味着承认损失。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
假如有的话，信用危机表明会计与监管应进一步分离以切断按市值计价的损失与资本之间的钢性联系。
If anything, the crisis shows that accounting and supervision should be further separated to break the mechanistic link between mark-to-market losses and capital.
远期消费品行业里的公司开始发现，自己正遭受严重的会计损失。
Companies that operate in the stages relatively more distant from consumption begin to discover they are incurring heavy accounting losses.
但贷款的损失会在会计上更慢地确认。
But losses on loans can be recognised in the accounts more slowly.
商店失窃（这里包括店员本身偷窃以及会计差错）让全球零售商在今年损失1073亿美元。
SHOPLIFTING (which here includes theft by employees and accounting errors) cost retailers around the world $107.3 billion this year.
尽管如此,就算如今作弊不多,仅仅处理1990年代的股票期权授予就够检察官们忙了.以低于市价授予股票期权并不违法.问题是对此说谎--关于股票期权回溯的最佳说法.此举可能欺骗股东,同时改变了股票期权授予的会计税务适当处理方法.被供述的UNITEDHEALTH的股票期权回溯---老板WILLIAM MCGUIRE收取16亿股票期权--如果属实,其利润和税务减免会损失几亿.
The problem is lying about it—the best way to describe backdating options. The practice may defraud shareholders, as well as altering the appropriate accounting and tax treatment of the option grants.
我们假设重新规范管制的前提是提高透明度，那么市值计价会计就是较优的(尽管有诸多缺陷，仍然比把损失全藏在毯子底下强)。
The presumption should be for transparency. That favours market-based accounting (which, for all its faults, is better than sweeping losses under the carpet).
店面扒手、工人和供货商的偷窃，与会计账目错误造成的损失合计占全部销售额的3%。
Losses from a combination of shoplifting, worker and supplier theft, and accounting errors amounted to 3% of all retail sales.
新规则的支持者说紧盯市价的会计处理将迫使银行进入贱卖和承受更多损失的恶性循环之中。
Fans of the new rules argue that mark-to-market accounting forced Banks into a vicious spiral of forced sales and more losses.
一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。
Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually.
有的说会计规则将会制定得更有前瞻性——有的却说会计原则将被放松，防止重大损失一起到来。 究竟事态如何，这就看你听谁的了。
Accounting rules will be made more forward-looking—or loosened to prevent big losses coming all at once.
那个会计一直都在做假账，我们的公司之前因为这样损失了不少钱。
The accountant had been cooking the book. Our company had been losing money because of that.
由于会计人员的素质不高，导致会计核算失误、会计监督不力，以致造成严重损失的事例时有发生，教训非常深刻。
Because accounting personnel quality is not high, resulting in accounting errors, accounting, poor supervision, resulting in serious losses have occurred instances, the lesson is very profound.
但是，会计信息虚假披露丑闻屡禁不止，给投资者造成了重大的损失，同时也严重干扰了证券市场的顺利运行。
However, the disclosure of accounting scandals repeated false information, causing major losses to investors, but also seriously disrupted the smooth functioning of the securities market.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
我国企业会计制度规定，企业只能采用备抵法核算坏账损失。
Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
财务会计信息可以分类为：资产，负债，业主权益，收入，费用，净收益(或净损失)。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
There are limitations in traditional view of quality related cost. Quality cost and quality loss are two important basic concepts of quality accounting.
法务会计在财务调查、财务损失计算等领域发挥了巨大作用。
Forensic Accounting plays an important role in financial investigation, financial losses calculation and other areas.
第十七条资产减值损失一经确认，在以后会计期间不得转回。
Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.
因为会计要处理许多数据问题，如果他很粗心，可能会造成巨大的损失。
For an accountant will deal with many problems about data. If he is careless, perhaps it will make a great loss.
对于每个项目，我们都会计算热量损失，潜在湿度水平和通风的要求，以达到你独特的空气管理要求。
For each project, we calculate the heat loss, the potential humidity levels and the ventilation requirements, in order to design a "system" for your unique air management needs.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
The traditional idea of quality cost has its limitations. Quality cost and quality loss are two important concepts of quality counting.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
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