According to different assets reorganization, some special accounting issue should be researched and resolved.
不同的重组方式都有一些特殊的会计问题需要研究和解决。
This is partly an accounting issue, of which more in the next section. But it also raises questions of transparency.
这部分是一个关于谁受益更多的会计问题(见特别报道下一部分Valuing pensions：Pick a number, anynumber)，不过它也提出了透明度问题。
Mr Pozen takes an unusual stand on an issue his former committee ducked completely: whether American companies should adopt international accounting rules.
波曾先生在他的过去的委员会完全逃避的问题——美国企业是否应该采用国际会计准则（即IFRS）——上持有一个特别的观点。
A long-fermenting issue is how far "fair-value" accounting, which USES up-to-the-minute market information to price assets, should be pushed in banking.
一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。
The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.
采用“购买法”还是“股权联营法” ，是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
Since the late 20th Century, the characteristics of high-quality accounting standards have become a hot issue for the international accounting profession.
自20世纪末以来，高质量会计准则的特征成为国际会计界研究的热点问题。
Accounting information is a product of conciliating the interest groups in an enterprise, whose quality thus is a key issue in the contract.
因此，会计信息是协调企业利益相关者的产物，会计信息的质量也就成了“契约”中的一个关键性的问题。
The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.
本文研究的目的在于探讨资产减值会计计量的基本问题，即可收回金额的确定。
It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。
With the expansion of the usable range of accounting information system and deepening of using degree, security of accounting information system has become a critical and urgent issue for enterprises.
随着企业会计信息系统使用范围的扩大和使用程度的加深，会计信息系统的安全性成为企业面临的一个关键而紧迫的问题。
Duty issue resulted from consignor default and unclear property under modern contractual theory is an inner reason of accounting trust default.
现代契约理论下的委托人缺失及产权不明引发的责任问题是会计诚信缺失的内在机理。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
Environmental information disclosure of environmental accounting is one of the most important and fundamental issues and the accounting profession to actively explore a hot issue.
环境信息披露是环境会计最主要和最基本的问题之一，也是会计界积极探索的一个热点问题。
It is still one legal issue to which people pay close attention the legal protection of business secrets in the accounting supervision at present.
会计监督中商业秘密的法律保护目前来说仍是一个被人们关注的法律问题。
How to Improve accounting information quality of listed corporations is a hot issue in accounting and auditing circles at present.
如何提高上市公司会计信息质量问题成为当前会计审计界的热点问题。
How to provide a reliable measurement for fair value remains an urgent issue for fair value accounting.
如何能够可靠地对公允价值进行计量，成为公允价值会计问题中急需解决的一个问题。
The successive exposure of international corporation scandals and accounting fabrication has presented accounting information distortion as a global issue.
国际知名的公司企业接连不断爆出丑闻，会计造假，会计信息失真已成为一个全球性的问题。
The causes are complex and comprehensive. And distortion of accounting information is not an issue concerning certain sector, enterprise or individual.
其原因是复杂的、综合的，会计信息失真已不是某一方面、某一企业或某一个人的问题。
Therefore, to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.
因此，探索一套有效的物流持有成本核算方法，加强企业物流持有成本的核算和控制，己成为现代企业经营管理中的一个重要课题。
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.
贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题，更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。
Accounting activities, an important economic management activity, are concerned with the issue of various relations in terms of interests and profits.
会计活动作为人类一种重要的经济管理活动，涉及到各种利益关系。
The author thinks that the problem is largely a technical issue, so the ideas of economists and accounting experts should be respected and the court should be involved in the problem indirectly.
笔者认为该问题很大程度上是一个技术问题，无论是立法还是司法都应当充分尊重经济学家和会计专家的意见，法院介入该问题应采用间接的方式。
But partial accounting firms issue untrue, even false auditing Suggestions in order to pursuit their own benefits, which results in trustworthy crisis in the line of licensed public accountants.
但部分会计师事务所为追求自身利益对客户出具不真实甚至虚假的审计意见，使整个注册会计师行业出现诚信危机。
There are many more women than men working in the accounting industry. Accountants are always very busy and working overtime is not an issue.
从事会计行业的女性远多于男性，会计们总是很忙，加班更是家常便饭。
The Colombian Congress also allowed regulatory agencies to issue their own accounting standards to help them perform their jobs (" accounting standards Update by Jurisdiction ", 2010).
哥伦比亚国会也允许监管机构发行自己的会计准则，以帮助他们执行自己的工作(“管辖权”会计标准更新，2010)。
The issue of false accounting information has been a focus in the mid 90's of 20th century.
自上世纪90年代中期以来，会计信息失真问题一直是会计领域研究的热点。
However, how to detect the accounting manipulations effectively is a hot issue recently. Thus this thesis investigates how to detect the accounting manipulations of listed companies in our country.
而如何有效识别会计信息操纵，是亟待解决的问题，本文就我国上市公司会计信息操纵识别问题展开研究。
However, how to detect the accounting manipulations effectively is a hot issue recently. Thus this thesis investigates how to detect the accounting manipulations of listed companies in our country.
而如何有效识别会计信息操纵，是亟待解决的问题，本文就我国上市公司会计信息操纵识别问题展开研究。
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