一套通用的会计原则、标准及程序。
The common set of accounting principles, standards, and procedures.
叙述资产计量的会计原则。
Describe the accounting principles involved in asset valuation.
它的目标是让事情变得简单，却保持真正的会计原则。
It aims to keep things simple, yet maintains the true accounting principles.
配比性原则是控制费用确认时间的会计原则。
The accounting principle that governs the timing of expense recognition.
稳健性原则是会计核算中一个非常重要的会计原则。
Conservatism principle is one of rather important principles for an accounting system.
知识经济环境要求传统的会计原则进行适当的调整。
Knowledge economy environment requires the traditional accounting principles to take a proper adjustment.
它还包括评估使用的会计原则和重大估计管理层做出的。
It also includes assessing the accounting principles used and significant estimates made by management.
我们编制的财务报表符合美利坚合众国公认的会计原则。
We prepare our financial statements in conformity with accounting principles generally accepted in the United States of America.
谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。
Accounting Conservatism principle is a principle that is well known but very difficult to explain.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。
Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
评价年度财务报告，确定是否完整、是否与委员会成员掌握的信息一致、是否遵循了适当的会计原则。
Review the annual financial statements, and consider whether they are complete, consistent with information known to committee members, and reflect appropriate accounting principles.
在财务准则委员会诞生之前，美国注册会计师协会（AICPA）的会计原则委员会（APB）实现定义会计原则的功能。
Before the creation of the FASB, the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
只是标准制定者的原则性辩护在于，提高金融稳定并非会计的真正意图。
But the principle defence of standard-setters is that enhancing financial stability is not the purpose of accounting.
要求：有会计学位的薪资管理经理，有五年的管理经验，对薪资原则有充分的了解，有幽默感。
WANTED: Payroll Manager with BA in accounting, five years of management experience, extensive knowledge of payrollprinciples, and a sense of humor.
他说，至于其他的，从美国公认会计原则得到的好处是级微的，而且资产得不到证明。
For the rest, he says, the benefits of switching from America's generally accepted accounting principles are minimal and will not justify the costs.
IBM还具有严格的社会计算指导原则，使用户能够有效地利用社会协作的强大功能。
IBM also has a rigid social computing guideline which enables users to effectively leverage the power of social collaboration.
由于联邦会计标准委员会有关“市场决定价格”原则的157条规定，华尔街不得不减记这些较低价格的有价证券并增加更多的资本金，稀释股东。
Because of the Federal Accounting Standards Board's mark-to-market 157 rule, Wall Street had to write off the lower value of these securities and raise more capital, diluting shareholders.
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.
公布的盈余遵循的规则和会计原则。
Reported earnings follow the rules and principles of accounting.
应纳税所得是根据所得税规则(非公认会计原则)计算的。
Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.
最后，采用内外兼治的原则，提出治理会计信息失真的措施与方案。
Finally, while adopting and concurrently principle managed, put forward and manage the measure and scheme with distorted accounting information.
这种新的会计思想将对传统会计中的会计假设、会计原则、会计职能、财务报告产生一系列影响。
The new accountant idea will have much influence on the accountant supposition, accountant principle, accountant function and financial report in the traditional accountant.
通常来说，会计学和项目管理工具将会起到帮助，但记住一个原则：输入不可靠的或无用的数据，则所得的结果也是不可靠的或无用的。
Normally accounting and project management tools will help, but remember the garbage in = garbage out rule!
最后讨论了选择会计政策应遵循的原则。
Finally the paper discusses the principles that must be followed in selecting accounting policies.
最后讨论了选择会计政策应遵循的原则。
Finally the paper discusses the principles that must be followed in selecting accounting policies.
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