Undermining that effort, on Thursday American accounting standard-setters watered down a mark-to-market provision that would have forced banks to value their assets at market prices.
破坏这个努力的事件是：周二美国会计标准制定者淡化了一项迫使银行将其资产价值达到市场价格的按市值计价条款。
The right anchoring of accounting objective underlines the provision of high quality accounting information.
正确的会计目标定位是提供高质量会计信息的前提保证。
It is important embodying of cautious principle for the bank accounting to draw loan-losing provision sufficiently and in time.
足额、及时地提取贷款损失准备金，是银行会计审慎性原则的重要体现之一。
Those qualified for guarantee provision shall disclose in detail the guarantee matters in the annotations of accounting statements and the explanation of net assets status.
有条件提供担保的证券公司必须在会计报表附注和净资本情况的说明中详细披露其担保事项。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
In order to solve the problems, the new revised "accounting law" provides an explicit provision, which supports enterprises to construct a good a...
为此，新修订的《会计法》对此作了明确规定，从而为企业能够建立一个良好的会计责任体系作了法律上的保障。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
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