双语例句原声例句
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目前，有许多国家制定会计准则是按照美国的框架来制定的。
Current, there is many nations establishing accountancy's standard is according to the frame of the United States to establish of.
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按照国际惯例，会计制度应由企业自行制定，国家负责制定会计准则。
In accordance with international practice, the accounting system should draw up their own enterprises, the state is responsible for formulating accounting standards.
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财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
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What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则
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