中期财务报表所采用的会计政策与上年度财务报表相一致的声明。
A declaration that the accounting policies adopted for the interim financial statements are consistent with those for the financial statements of the prior year.
遵循国际会计准则，包括揭示企业所采用的会计政策，有助于达成可比性。
Compliance with International accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。
However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.
本文从税收优惠措施和会计折旧方法两方面结合考虑，探讨采用加速折旧法的可行性，这无论是对税收政策的制定还是对会计折旧法的选择都是一种启。
Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.
在采用母公司的会计政策之前，它必须确定是否有一个特定的实体存在，被视为相关方需要巩固。
Before the adoption of the parent's accounting policies, it must be determined whether or not a specific entity is considered a related party required to consolidate.
第七条公司应当披露采用的重要会计政策和会计估计，不重要的会计政策和会计估计可以不披露。
Article 7 the Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.
本文接着根据契约理论，采用实证的方法探究企业自愿性会计政策变更的动因。
Under contract theory, the empirical method on enterprises's Accounting Voluntary Changed Policy explore the causes.
目前，我国学者对会计政策变更的研究大多是采用规范性的研究策略，且研究的多是强制性会计政策变更，内容基本局限于理论方面。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
对初次发生的或不重要的交易或者事项采用新的会计政策。
A new accounting policy is adopted for transactions or events which occur for the first time or are unimportant.
然而，按照年度报告的上市公司近年来，会计政策对损害的人都采用位居全国上市公司利润操纵作为工具。
However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assest is adopted by the listed companies as a tool for profit manipulation.
第三条企业应当对相同或者相似的交易或者事项采用相同的会计政策进行处理。但是，其他会计准则另有规定的除外。
Article 3with regard to identical or similar transactions or events, an enterprise shall adopt the same accounting policies, unless it is otherwise prescribed by other accounting standards.
第三条企业应当对相同或者相似的交易或者事项采用相同的会计政策进行处理。但是，其他会计准则另有规定的除外。
Article 3with regard to identical or similar transactions or events, an enterprise shall adopt the same accounting policies, unless it is otherwise prescribed by other accounting standards.
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