保持较高的会计标准对企业来说是非常重要的。
Maintaining high accounting standards is absolutely essential for business firms.
保持较高的会计标准对企业来说是非常重要的。
Maintaining high accounting standards is essential for business firms.
支持多种会计标准和合并部分所有权。
Support for multiple accounting standards and partial ownership consolidations.
会计原则也可称作会计标准。
新的会计标准将帮助西班牙放贷商平稳度过房贷泡沫的影响。
The new accounting guidelines will help Spanish lenders smooth out the effects of the property bust over time.
有人相信有必要对会计标准进行广泛的重新审视。
Some believe a wide-ranging rethink is needed on accounting standards.
安然公司和其他许多公司因为没有充分执行会计标准在2004年倒闭。
Enron itself, along with a host of other firms, collapsed in 2004 because accounting standards had not been enforced adequately.
例如在美国，由专业审计员确定所有人都必须遵守的会计标准。
In the United States, for example, professional auditors determine the accounting standards by which all must abide.
这些因素包括市场的特征、各种规定、会计标准和评级机构等。
These factors include market characteristics, regulations, accounting standards, and rating agencies.
会计国际化协调是各国在全球范围内推行统一会计标准的过程。
Harmonization of accounting internationalization is a process that the countries push uniform accounting standards throughout the world.
这些交易所还有可能遭遇那些不一定遵循国际金融中心健全会计标准的上市公司。
They also expose themselves to issuers who may not be governed by the robust accounting standards of the world's leading financial centres.
会计标准国际化的实质是各国的利益之争，对此我们应当有充分的认识。
Meanwhile we should also realize that the nature of accounting standards internationalization is the process of scrambling for the benefits arising from internationalization among the countries.
而更险的一招是，运用低于正式会计标准的收入所得——这使乘数达到27。
A more cautious approach, using earnings reported under official accounting standards, puts the multiple at 27.
反过来，那将使一个世界范围的股票交易成为必要，他说，同时国际会计标准将成为准则。
That, in turn, will necessitate a worldwide stock exchange, he says, and international accounting standards will become the norm.
这些新的特定行业的会计标准将取代1993年颁布的旧的特定行业的会计标准。
These industry specific accounting guidelines replaced the equivalent old industry-specific accounting rules issued in 1993.
这些都是根据财务报表和会计标准而特别制定的，以便直接访问基数较大的投资者。
This harmonized environment, particularly in terms of financial reporting and accounting standards, facilitates direct access to a very large base of investors.
持怀疑态度的人认为SEC的做法是错误的，其中包括原则上认同统一会计标准的人。
Skeptics, even those who agree with the concept of a common accounting language, called the SEC's approach wrongheaded.
尽管美国财务会计标准委员会允许直接法和间接法这两种方法，但是它倾向于直接法。
Although the FASB permits both the indirect and the direct methods, it prefers the direct method.
这意味着实际股权结构、资金来源、以及公司管理都需要更高的透明度，并采用国际惯例的会计标准。
This means greater clarity in ultimate shareholding structures, sources of finance, corporate governance and adoption of internationally accepted accountancy standards.
三是要积极培养银行所需要的精通国际会计实务、会计标准与国际经济法的高级金融人才。
Finally, we must train the high-grade financial talent that bank needs, and is proficient in international accounting material object and accounting standard as well as international economic law.
由定义及其解释可推知会计标准执行机制四个性质：系统性、内生性、历史性和目标导向性。
This dissertation uses the normative research approach, and studies the enforcement mechanism of accounting standards from the systematic and endogenous angles.
财务会计准则委员会（FASB）是一个私人组织，由证券交易委员会选定，负责制定美国公司的会计标准。
The Financial Accounting Standards Board (FASB) is a private organization selected by the Security and Exchange Commission to develop accounting standards for U.S. corporations.
美国投资者和欧洲的公司正在反对一个提案让外国公司以美国调整者在锉屑中使用国际会计标准。
American investors and European companies are opposing a proposal to allow foreign companies to use international accounting standards in filings with United States regulators.
由财务会计标准委员会制定的，被广泛接受的一系列的规则，惯例，标准及报告财务信息的程序。
A widely accepted set of rules, conventions, standards, and procedures for reporting financial information, as established by the financial Accounting standards Board.
这些措施包括设立一个名为监督者的学院以分享全球金融机构的信息，以及一项协调会计标准的计划。
Those measures include setting up a so-called college of supervisors, which would share information about global financial institutions, and a plan to harmonize accounting standards. Mr.
这些措施包括设立一个名为监督者的学院以分享全球金融机构的信息，以及一项协调会计标准的计划。
Those measures include setting up a so-called college of supervisors, which would share information about global financial institutions, and a plan to harmonize accounting standards. Mr.
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