从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。
The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.
而从200份会计职务申请结果来看，衣着更加暴露的女性多得到了68个面试机会。
From the 200 accountancy applications, there were 68 more interview offers for the more provocatively dressed woman.
现行会计制度暴露出了一些缺陷，也面临着挑战，因而必须进行彻底变革。
And modern accountant system has already shown its defects and faced challenges, so it is necessary to thoroughly revolutionize it.
在2001—2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。
From 2001 to 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance, audit practices, and financial reporting.
随着我国会计信息失真问题的不断暴露，对现有会计信息生产流通模式提出了挑战。
Along with our country accounting information distortion question's unceasing exposition, presented the challenge to the existing accounting information production circulation pattern.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。
The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China, But there are some defects in the method.
但是，社会对注册会计师行业高审计质量的偏好与注册会计师行业暴露出的审计质量低劣的个案有些不协调。
But, it isn't coordinative between social hobby of the high auditing quantity to the CPA's profession and the individual cases of the inferior quantity.
通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。
Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.
安然、世通等一系列财务舞弊和会计造假案件的发生，充分暴露了上市公司关键人物凌驾于内部控制之上，内部控制信息披露徒具形式等问题。
A series of financial fraud cases occurred continually in big company such as Enron, Worldcom, fully exposed that in a listed company the key management person always override its internal control.
安然、世通等一系列财务舞弊和会计造假案件的发生，充分暴露了上市公司关键人物凌驾于内部控制之上，内部控制信息披露徒具形式等问题。
A series of financial fraud cases occurred continually in big company such as Enron, Worldcom, fully exposed that in a listed company the key management person always override its internal control.
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