They're rules for how a company should keep its books so that there's some regularity and standards in how accounting is done.

准则规范了公司如何记账,并建立了一套,会计规范和标准

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What a company can do is present things in two different ways.

公司只能依据两种准则披露信息

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When the Financial Accounting Standards Board listens to what corporations are saying and helps them-- it adjusts these standards from time to time but it does have definitions that have to be maintained.

财务会计准则委员会,听取公司的意见并协助他们...,并且适时调整标准,不过有些规则始终如一

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