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。
And next year, Banks face accounting rule changes and capital requirements that could further restrict their ability to make loans.
在一定程度上，由于很难在孩子和事业之中找到平衡，许多非常有能力的女性选择工作时间可预测的工作，比如人力资源或者会计。
Partly because it is so tricky to juggle kids and a career, many highly able women opt for jobs with predictable hours, such as human resources or accounting.
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。
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.
许多会计只做纳税申报，并不具备对外宣布并密切注意公司状况的能力。
Many accountants just do tax returns and are not qualified to act as an outside voice and keep an eye on the health of the company.
当银行面临循环流动性危机时，管理机构和会计师可以松口气了——正如在2002年欧洲，那时保险公司面临股价下跌的清偿能力风险一样。
And regulators and accountants could ease up when Banks risk a liquidity spiral-as in Europe in 2002, when insurers faced a solvency crisis over falling share prices.
例如，与会计相关的工作技能应该包括财政计划编制，预算和财务报表能力。
For example, an accountant's job-related skills might include financial planning, budgeting and financial reporting.
吉娜是一位有抱负的会计师，她想要突出她的组织能力、奉献精神以及和职位的匹配程度。
Gina, an aspiring accountant, wanted to emphasize her organizational abilities, dedication, and timeliness.
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；
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
具有较强的账务处理及账务管理能力，熟悉与外贸业务相关的税法规定，熟悉国家财务政策、会计法规。
Ability to handle and manage company account, familiar about taxation system especially in foreign trade, national financial policy and accounting regulation.
培养具备较强英语口语专业英语和扎实会计专业实践能力综合型人才。
Cultivate comprehensive talents with strong Oral English and professional English, who can catch the essence of accounting practices freely.
基于此，需要不断提高从业者的会计职业判断能力，强化会计职能全面发挥。
Accordingly, the ability of professional judgment of accounting is increasingly required to be improved and accounting function is required to be consolidated.
进入21世纪后，会计人员所需要的知识结构和能力有了更高要求。
After entering into the 21st century, accountants are required to perfect knowledge structure and ability.
B7具有较强的语言与文字表达、人际沟通、信息获取能力及分析和解决会计实际问题的基本能力；
B7. Having a good command of language, personal communication skills, information obtaining ability and the ability to analyze and dealing with practical problems.
没有人怀疑她做为一个会计的能力。
因此，对会计人员而言，提高职业判断能力是当前面临的紧迫问题，对其进行研究，具有重要的现实意义。
Therefore, a research on how to improve the ability of professional judgment is significant to all account staff.
仅有4%的人认为会计是决定事业成败的最重要的能力。
Only 4% of participants cited the skill of accounting as the most important in determining the career success of a CFO.
所以，我们力图使准则“框架中立”—就是说，运用准则的能力并不取决于任何关于法律或会计框架的假设。
So we try to make them 'framework neutral '-that is, the ability to use them does not depend on any assumption about legal or accounting frameworks.
注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义。
CPA's professional liability insurance is the key both to enhance the ability of auditing firms to resist legal risk and to protect the investors injured by misrepresentation effectively.
因此，应当以职业能力分析为引领，明确课程设置的原则，从而科学设置高职会计专业课程体系。
Therefore, the capacity should be based on an analysis of occupational lead, a clear principle of the curriculum in order to set up a scientific system of vocational courses the accounting profession.
建议借鉴企业会计制度的核算方法，完善核算科目，增强抗风险能力和采用全面成本管理法。
The enterprise accounting system could be considered to perfect accounting subjects, strengthen risk management and implicate total cost management.
会计继续教育培训机构应分层次、分对象培训，突出培养专业胜任能力。
The training institute should grade the training programs, giving lessons according to different trainees and highlighting the development of professional competence.
在如今的社会中，会计这一职业给那些有能力的人士提供了很好的升迁机会。
Accounting frequently offers the qualified person an opportunity to move ahead quickly in today's business world.
第四部分，阐述了对规范会计职业判断环境，提高会计人员的职业判断能力的措施及建议。
The fourth part deals with the measures and advice how to regulate accounting professional judgment circumstance and enhance the ability of accountant for accounting professional judgment.
审计人员的经验和能力、道德素质、审计方法以及法律法规的完善程度都决定了注册会计师所承担的审计风险。
The auditor's experience and ability, morals quality, it determines certified accountant's auditing risk undertaken to audit the perfection degree of the method and laws and regulations.
专业会计人员还需要有设计会计系统、内部控制、理解并记录复杂交易的能力，同时还要帮助管理者正确理解各种会计信息。
They should be able to design accounting systems and internal control, interpret and record complex transactions, and assist managers in interpreting all types of accounting information.
在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。
In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities.
核心能力是企业最重要的无形资产，在会计学上可以称为核心能力资产。
Core competence is the most important intangible asset for enterprise, which can be named as core competence asset in accounting.
核心能力是企业最重要的无形资产，在会计学上可以称为核心能力资产。
Core competence is the most important intangible asset for enterprise, which can be named as core competence asset in accounting.
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