加入WTO将使我国经济环境发生重大变化，我国必须加大会计准则国际化进程。
China's entering WTO will bring great changes to the economic environment of China. We must quicken the process of internationalizing accounting principles.
因此，为了解决这一矛盾，建立适合中国会计环境的会计准则体系，必须立足于我国目前特有的会计环境。
So in order to solve this problem and set up the accounting standards system in China, we must base on our country's peculiar environment.
公认会计准则的变更和精炼使会计人员更好地应对不断变化的环境。
Generally accepted accounting principles are changed and refined as accountants respond to the changing environment.
会计准则作为会计规范地壹种形式，具有高度的权威性和统一性，是在一定经济环境下而确定的各种会计解决方法。
Accounting standards as a form of accounting standards, with a high degree of authority and uniformity, is a certain economic environment and identify the various accounting methods.
认为引起合法会计信息失真的主要原因在于会计理论与会计方法、会计准则制度以及会计环境。
The main reasons that cause legitimate accounting information distortion are the defects of accounting background, accounting standard systems, and accounting environments.
在复杂、不确定以及变化的经济环境下，特别是在新会计准则体系下，会计职业判断越显其存在的价值。
Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.
会计准则与会计环境相互依存，高质量的会计环境是高质量会计准则得以实现的基础，而高质量会计准则的实施会促使我们积极改善会计环境。
Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.
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