How to practice accounting based on the characteristics of high vocational education is a problem urgently to be solved.
如何根据高职教育的特点进行会计实践，是高职会计教育急需解决的问题。
Potential career paths: an in-depth understanding of accounting theory and practice is great preparation to work as a CPA or manager in the financial services industry.
潜在的职业道路：作为一个注册会计师或者金融服务行业的经理，对会计理论和实务的深入理解是个必备的条件。
The problem is lying about it—the best way to describe backdating options. The practice may defraud shareholders, as well as altering the appropriate accounting and tax treatment of the option grants.
尽管如此,就算如今作弊不多,仅仅处理1990年代的股票期权授予就够检察官们忙了.以低于市价授予股票期权并不违法.问题是对此说谎--关于股票期权回溯的最佳说法.此举可能欺骗股东,同时改变了股票期权授予的会计税务适当处理方法.被供述的UNITEDHEALTH的股票期权回溯---老板WILLIAM MCGUIRE收取16亿股票期权--如果属实,其利润和税务减免会损失几亿.
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
It is an abstract from an accounting practice out of theory to guide practice.
它是从会计实践中抽象出来，用以指导实践的理论。
Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.
从2002年开始，一项新的会计准则改变了那种做法，现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。
I also actively participate in school activities and social practice, not miss any opportunity to exercise their own, as well as a minor in accounting profession.
我还积极主动参加学校各种活动和社会实践，不放过任何一个能锻炼自己的机会，同时还辅修了会计学专业。
Practice has proved an excellent enterprise, must have a high-quality accounting team.
实践证明，一个优秀企业，一定拥有一支高素质的会计队伍。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
讨论会计实践中职业判断和道德行为的重要性。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
You are required to write an essay that critically examines the theory and practice of public sector financial management and accounting.
你需要写一篇文章，批判地考察公共部门的财务管理和会计核算的理论和实践。
The second edition of Financial Accounting: an Introduction features an even greater number of practice questions and integrates an international perspective.
财务会计第二版：介绍具有一个实践问题，更大的数目，集成了国际视野。
This requires financial and accounting system must also gradually to the international financial and accounting system of practice together.
这就要求财务会计制度也必须逐步向国际财务会计制度的惯例靠拢。
The dialectical materialism philosophic thought is generally implied in theory and practice of accounting.
会计理论和实践中普遍渗透着辨证唯物主义哲学思想。
Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.
如何提高会计信息质量，是会计理论界和实务工作者值得深入研究的课题。
The Friday after Thanksgiving Day is famously known as "Black Friday" because of the standard accounting practice of writing profits in black.
感恩节之后的周五便是著名的“黑色星期五”了，这一天得名于会计用黑色墨水记录盈利的传统。
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
In public accounting, an accountant may practice as an individual or as a member of a public accounting firm.
在公共会计中，一个会计师可以以一个个体或公共会计事务所的职员执业。
This paper makes discusses on the influence of paperless accounting to traditional accounting theory and practice, the meaning of paperless accounting, and it's condition and implement.
本文就实现无纸化会计对传统会计理论与实务的影响、无纸化会计的意义、所需满足的条件、及实现等方面进行了探讨。
Critics say the practice, also known as fair-value accounting, overstates losses. See article.
评论者认为，作为著名的合理价值法，此种做法夸大了损失量。
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
会计实践性教学有利于会计理论与实践的紧密结合，是培养应用型会计人才的一种有效手段。
Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.
我国通货膨胀会计模式的研究应未雨绸缪，而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴作用。
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
A7熟悉会计准则、审计准则及国际会计与审计准则，掌握会计、审计实务基本操作技能；
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.
采用“购买法”还是“股权联营法” ，是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
Therefore, it is significant of continuously perfecting asset impairment accounting in practice.
因此，在实践中合理利用并不断完善资产减值会计具有重大意义。
Accounting practice needs certain guidelines to action.
会计实践需要行动指南。
Accounting practice needs certain guidelines to action.
会计实践需要行动指南。
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