公民、国家、企业以及非盈利性组织都是环境资源的利益相关体，并且都具有成为环境会计主体的可能。
Citizens, state, enterprises and non-profit-making organizations are all benefit relatives of environmental resources and have the possibility to be the environmental accounting entity.
会计信息系统在不同运行环境下，由于会计业务执行主体的演变，使得内部控制的特点发生了变化。
Under different operation environment and executive subject, the computerizes accounting information system, changes have taken place in the feature of internal control point.
社会要求会计主体提供的环境责任报告信息对决策者有用，因此，该报告必须进行审计。
The utility of the environmental responsibility reports supplied by the accounting subject to the decision-makers must be examined through auditing.
会计目标是会计主体在特定的历史时期与会计环境中，对会计实践活动所追求或希望达到的结果。
Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment.
尤其要实现会计行为主体的全程优化，优化会计行为规范实现的产权环境，建立健全监督体。
Especially we should optimize the behavioral agent in the whole course, build the environment of property right that will optimize the realization of norm of conduct in financial accounting.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.
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