尽管美国财务会计标准委员会允许直接法和间接法这两种方法，但是它倾向于直接法。
Although the FASB permits both the indirect and the direct methods, it prefers the direct method.
由财务会计标准委员会制定的，被广泛接受的一系列的规则，惯例，标准及报告财务信息的程序。
A widely accepted set of rules, conventions, standards, and procedures for reporting financial information, as established by the financial Accounting standards Board.
然而，美国财务会计标准委员会，在廿国集团会面时公布的决定却很难与此相协调，该决定给予银行股价资产时更多的灵活性。
Hard to square that, however, with the decision of America's Financial Accounting Standards Board, announced as the G20 met, to give Banks more flexibility in valuing assets.
财务会计准则委员会（FASB）是一个私人组织，由证券交易委员会选定，负责制定美国公司的会计标准。
The Financial Accounting Standards Board (FASB) is a private organization selected by the Security and Exchange Commission to develop accounting standards for U.S. corporations.
财务会计依靠于公认标准或被证明提供的经济数据有所帮助的指南。
Financial accounting relies on certain standards or guides that have proved useful over the years in imparting economic data.
将财务会计理论作为制定标准的原则，建立了会计概念框架。
Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up.
将财务会计理论作为制定标准的原则，建立了会计概念框架。
Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up.
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