为了规范林业企业的会计业务，急需制定林业具体会计准则。
In order to standardize the account's work of forest enterprises, it is urgent to make specific accounting Standards of forestry.
新会计准则体系由一项基本准则和38项具体会计准则组成。
The system of new accounting standards compose by one basic guidelines and 38 specific accounting standards.
具体会计准则的颁布，也为开展实证会计研究提供了广阔的领域。
The promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research.
和旧的会计准则相比，新准则从基本会计准则到具体会计准则全部作了较大的改动。
And the old accounting standards, the new guidelines from the basic accounting principles to the specific accounting standards have made a big change.
在我国颁布《企业会计制度》和其他具体会计准则中，谨慎性原则得到了进一步的体现。
In China issued the "accounting System" and other specific accounting standards, the principle of prudence has been further reflected.
我国新企业会计准则于2006年2月15日正式颁布，它包括一项基本准则和三十八项具体会计准则。
In February 15, 2006, China formally issues the new Accounting Standards, the new Accounting Standards include one Basic Accounting Standard and thirty-eight specific Accounting Standards.
在国际会计界，制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念，已经深入人心。
Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.
摘 要： 文章主要从实践出发，在理论角度对现行《企业会计制度》及具体会计准则若干问题进行探讨。
The main discussion is base on practice and theoretics about the "company 's accountant system" and some of material finance system.
摘 要： 文章主要从实践出发，在理论角度对现行《企业会计制度》及具体会计准则若干问题进行探讨。
The main discussion is base on practice and theoretics about the "company 's accountant system" and some of material finance system.
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