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中南大学学报—社会科学版--中文目录 关键字： 会计准则;会计准则制定;原则基础;规则基础[gap=868]KeyWords: accounting standards; accounting standard setting; rule-based; principle-based
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accounting standard settingthe establishment of accounting standardsaccounting standard-settingaccounting standard making
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双语例句原声例句
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中关会计准则制定机制存在很大的差异。
There is great difference between China's and American norm - formulating mechanism.
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会计准则制定机制与盈余管理存在着密切的关系。
There are the close relations between the accounting standards development mechanism and the earnings management.
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因此，对会计准则制定问题进行研究具有重大的现实意义。
Therefore, it has a great realistic significance to probe into the accounting standard-setting problem.
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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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