On one hand, appropriate conservatism principle is the outcome of theory deducing; on the other hand, it is also necessary choice of accounting reality.
适度稳健原则一方面是理论演绎的结果，另一方面又是会计现实必然的选择。
In some instances, incomplete accounting of the budget has been used to conceal the reality of our fiscal situation.
在某些情况下，不完整的预算被用来掩盖我们真实的财政状况。
If you cling to any belief that accounting treatment of Goodwill is the best measure of economic reality, I suggest one final item to ponder.
如果你坚持相信对商誉的会计处理是衡量经济现实的最佳方式，我建议你思考最后一个例子。
The reality and accuracy of accounting information is the important foundation of management and scientific decision making of enterprise.
会计信息的真实、准确是企业经营管理和科学决策的重要依据。
Considering the new reality, the developing tendency and the new task of accounting of colleges and universities, we should hold a decision-usefulness view.
结合高校面临的新的现实、发展趋势和高校会计的新任务，提出其会计目标应该选择决策有用观。
Reality is the spirit of accounting, Accounting professional morality is basic to guarantee the reality.
真实性是会计的灵魂，会计职业道德是保证真实性的根本。
So it is very instructive for the practical theories to probe into the reality of the accounting profit from the defects of the accounting theories and the methods.
从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。
It is to make account of reality as it appears to us, accounting for the limitations of our own mind and our own sensibilities.
这方面的知识对实在呈现我们的方式做出说明，解释我们智力上和感觉能力上的局限性。
Also this essay will try to bring a light on how accounting is implicated in the construction of social reality.
本文还将试图给会计如何在社会现实的建设中被牵连带来光明。
In reality, however, the authenticity of accounting information is often doubtable.
然而在现实中，会计信息的真实性却时常令人质疑。
The article discussed the necessity and reality of cost accounting in hospital and explained the economical essence and main contents of medical cost.
论述了医院成本核算的必要性和现实性，阐明了医疗成本的经济实质和实现内容。
In the reality, an economic subject accounting basiss choice has two kinds: Namely the power and responsibility has the system and the receipts and disbursements realizes the system.
现实中，一个经济主体会计基础的选择有两种：即权责发生制和收付实现制。
However, the reality of the accounting profession causes anxiety.
然而，会计行业的现实堪忧。
The problem of accounting information quality in software enterprises is so representational that the limitations of traditional accounting and contradictions with reality are embodied sufficiently.
软件企业会汁卜信息质量问题颇具代表性，传统健拄十的局限性和与现实的矛盾冲突都能在这个对象中得到充分体现；
In reality, it is a general question that accounting information is distorted.
现实中，会计信息失真是一个普遍的问题。
Although the image had been nearly perfect, the reality behind the image has led to the downfall of the world famous accounting firm.
虽然形象近乎完美，形象背后的现实还是导致了这个世界著名公司的崩溃。
In addition, we expect managers of public companies to have a heightened focus on share prices and therefore a greater concern for reported accounting Numbers that reflect economic reality.
除此之外，我们预计上市公司的管理者更看重股价，因此他们更关心能够反映财政状况的报告账户数据。
The impairment of assets policy can improve the reality and accuracy of accounting intormation, but it can be also used for earnings management.
资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。
The impairment of assets policy can improve the reality and accuracy of accounting intormation, but it can be also used for earnings management.
资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。
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