There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。
Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.
企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Accounting Standard for business Enterprises stipulates definitely that accounting business should be followed the needs of conservatism principles, and discloses those possible losses and cost fully.
《企业会计准则》明确规定了会计核算应当遵循谨慎性原则的要求，合理核算可能发生的损失和费用。
In the long run, establishment of a new accounting standard also is an important task for modern enterprises in China.
从长远来看，建立战略管理目标为导向的会计制度安排也是我国现代企业制度建设的重要组成部分。
The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.
《企业会计制度》要求企业计提八项减值准备，以降低企业的潜在风险。
In February 2006 the Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 12 - Debt Restructuring" (hereinafter referred to the new guidelines).
财政部2006年2月颁布了《企业会计准则第12号—债务重组》(以下称新准则)。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
我国于2006年颁布新企业会计准则，并广泛引入公允价值。
This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.
投资者分析公司收益质量时，应判断报告信息与公司行为决策是否相关，正确分析公司所选择的会计政策，重点关注公司的现金流（量）和非经常性收益，并进行一定的分析论证。
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
新企业会计准则第8号资产减值规定，存货跌价预备；
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
新企业会计准则第8号资产减值规定，存货跌价预备；
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