How to practice accounting based on the characteristics of high vocational education is a problem urgently to be solved.
如何根据高职教育的特点进行会计实践，是高职会计教育急需解决的问题。
Potential career paths: an in-depth understanding of accounting theory and practice is great preparation to work as a CPA or manager in the financial services industry.
潜在的职业道路：作为一个注册会计师或者金融服务行业的经理，对会计理论和实务的深入理解是个必备的条件。
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.
从2002年开始，一项新的会计准则改变了那种做法，现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
讨论会计实践中职业判断和道德行为的重要性。
You are required to write an essay that critically examines the theory and practice of public sector financial management and accounting.
你需要写一篇文章，批判地考察公共部门的财务管理和会计核算的理论和实践。
The second edition of Financial Accounting: an Introduction features an even greater number of practice questions and integrates an international perspective.
财务会计第二版：介绍具有一个实践问题，更大的数目，集成了国际视野。
The dialectical materialism philosophic thought is generally implied in theory and practice of accounting.
会计理论和实践中普遍渗透着辨证唯物主义哲学思想。
During recent years, accounting circles had done many deep studies and had made some progress both in theory and practice, but there still were imperfections.
近年来，会计界在理论与实践上进行了深入探索并取得了一定进展，但仍有诸多不完善之处。
Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.
如何提高会计信息质量，是会计理论界和实务工作者值得深入研究的课题。
The Friday after Thanksgiving Day is famously known as "Black Friday" because of the standard accounting practice of writing profits in black.
感恩节之后的周五便是著名的“黑色星期五”了，这一天得名于会计用黑色墨水记录盈利的传统。
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
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；
In public accounting, an accountant may practice as an individual or as a member of a public accounting firm.
在公共会计中，一个会计师可以以一个个体或公共会计事务所的职员执业。
Critics say the practice, also known as fair-value accounting, overstates losses. See article.
评论者认为，作为著名的合理价值法，此种做法夸大了损失量。
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
会计实践性教学有利于会计理论与实践的紧密结合，是培养应用型会计人才的一种有效手段。
Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.
我国通货膨胀会计模式的研究应未雨绸缪，而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴作用。
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
A7熟悉会计准则、审计准则及国际会计与审计准则，掌握会计、审计实务基本操作技能；
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
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。
Therefore, it is significant of continuously perfecting asset impairment accounting in practice.
因此，在实践中合理利用并不断完善资产减值会计具有重大意义。
Accounting practice needs certain guidelines to action.
会计实践需要行动指南。
The article first analyses the basic purpose of restructuring of assets, discusses the main problems in practice, and provides accounting administration's countermeasures.
本文从资产重组的根本目的入手，探讨了实践中资产重组存在的主要问题，并提出了会计治理对策。
Accounting simulation practice is a new way of reform of accounting practice teaching.
会计模拟实习是会计实践教学改革的新形式。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle, the market marketing.
该课程的先行课是国际贸易理论与实务、商务与会计原理、市场营销。
Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment.
会计目标是会计主体在特定的历史时期与会计环境中，对会计实践活动所追求或希望达到的结果。
The text analyzed the necessity and possibility of the practice in Accounting course and raised the method of its practice on the basis of my own education experience.
本文分析了该课程实行“双语”教学的必要性和可能性，并根据自身的教学实践，提出了《会计学》课程“双语”教学的实践方法。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。
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