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.
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。
And next year, Banks face accounting rule changes and capital requirements that could further restrict their ability to make loans.
明年，银行将面对新的会计规则和资本需要量，这将进一步限制它们的贷款能力。
If anything, the crisis shows that accounting and supervision should be further separated to break the mechanistic link between mark-to-market losses and capital.
假如有的话，信用危机表明会计与监管应进一步分离以切断按市值计价的损失与资本之间的钢性联系。
Regulators may need to abandon the traditional, mechanistic link between accounting and capital adequacy rules if they really want to try to fight banking crises.
监管者如果真的想去尝试战胜银行危机，或许需要放弃那些位于会计与资本充足率之间的传统的机械联系。
We are most likely to see this in the financial realm, where setting standards for the capital requirements of Banks, accounting systems and credit ratings would facilitate global economic growth.
我们最有可能在金融领域看到这种做法，制定银行资本金要求、会计制度和信用评级方面的标准，将促进全球经济复苏。
The precise definition of core capital used—“tier-one common”—allows banks to take advantage of the recent relaxation of accounting rules.
关于核心资本准确的定义常常被叫作“第一级资本”，允许银行利用最近放宽的会计准则。
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.
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。
Even those in good shape may want to hold back given uncertainty over capital requirements and accounting rules for off-balance-sheet assets.
由于资本要求和表外资产会计准则的不确定性，即使境况较好的银行也会惜贷。
Even those Banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.
即使是那些运营练好的银行，也希望能够控制好资本充足需求和会计规则之间的不确定性，以管好资产负债表之外的资产。
We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.
要建立并执行严格的资本和杠杆率要求，将影子银行体系纳入监管，制订全球统一的会计准则。
If I could have done one thing differently, I would have aligned myself from the start with an accounting firm that had access to venture capital.
如果能改变一件事，我希望在一开始就和一家有风险资本的会计公司结盟。
We should introduce reasonable and effective financial regulatory standards and improve oversight mechanisms in such areas as accounting standards and capital adequacy requirements.
制定合理有效的金融监管标准，完善会计准则、资本充足要求等各类监督制度。
NEW YORK - (Dow Jones) - Banks that need to boost a form of regulatory capital are getting some help from a recent change in accounting rules.
纽约-(道琼斯)-需要大幅提高一种法定资本的银行收益于最近的会计新规。
And bad accounting means it doesn't matter how much capital is said to be in reserve, because those Numbers may be phony.
不良的会计行为意味着要求多少储备金都于事无补，因为这些数字可以造假。
Over the past quarter-century it has averaged 3% a year, accounting for roughly the same amount of GDP growth as capital investment.
在过去的25年里，它的TFP年均增长3%，大约与资本投入所拉动的GDP增幅相当。
All debt and derivative claims are offset in global accounting consolidation, but capital is not.
所有对债务与衍生品的求偿权都会在全球的帐务合并中被一一抵消，但资本却不会[3]。
During the crisis there was a total loss of confidence in Banks' capital standards, with most investors resorting to more basic accounting information to measure solvency.
在金融危机期间，随着大多数投资者诉诸于更多基本的会计信息来评估银行的偿付能力，对银行资本标准的信心已全面的流失了。
If more capital is needed (as most expect), the Treasury will probably have either to embark on Enron-style creative accounting, or to become a majority shareholder.
如果更多的资金被注入(很可能出现这种情况)，财政部或者进行安然式的会计假帐，或者成为主要控股者。
China, accounting for more than 90 per cent of global growth in ore consumption, wanted certainty on price and supply to underpin capital spending.
在全球铁矿石消费增量中占90%以上的中国，希望获得确定的价格和供给，以便为自己的资本支出提供依据。
Similarly, the shift from capital expenditure to operational expenditure enables more precise billing and metering models that meet accounting requirements based on department usage.
同样，从资本支出到运营支出的转变可以实现更精确的计费和计量模式，这些模式可满足基于部门使用量记录的需求。
But Barclays Capital has contributed solidly to the group's profits, accounting for 30% of the total in 2006.
尽管如此，巴克莱资本对集团公司总利润的贡献率保持稳定，2006年达30%。
It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.
编制这一报表是为了说明在该会计期间流动资金的增加或减少，以及产生变化的情况。
There are variable capital concepts in the different economic time, and different capital concept decides the arrangements of enterprises rights and accounting behaviours.
不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。
Have not divide the capital expenditure and revenue expenditure strictly according to traditional accounting principle.
没有按照传统会计的方法，严格划分资本性支出和收益性支出。
Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.
有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础，在此也进行了讨论。
Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
投入资本，资本公积金、余公积金和未分配利润的各个项目，应当在会计报表中分列列示。
Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。
The thesis summarizes the characteristics of physical capital, human captial, fictious capital, intangible capital, knowledgeable capital and the related accounting characteristics.
文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。
The thesis summarizes the characteristics of physical capital, human captial, fictious capital, intangible capital, knowledgeable capital and the related accounting characteristics.
文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。
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