Some thoughts and suggestions for improving and perfecting the accounting treatment for consolidated price difference of consolidated financial reports in China are presented.

进而提出改进和完善我国合并会计报表的合并价差的会计处理的思路与建议。

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The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.

会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理 方法。

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In the last two years, an accounting analysis has been made of physical quantification of environmental pollution, imputed treatment cost and the environmental degradation cost for 42 industries.

在过去的2年中，一份分析账户已经形成，它由42个产业所造成的环境污染，治理费用和环境退化的实质定量而组成。

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The change of accounting treatment for options pushed their financial impact to the profit line of the company.

FORBES: Bring Back Stock Options And Million Dollar Secretaries

During the meeting, Hulse passed around a memo, disclosing that PwC had erred in approving the accounting treatment for the off-balance sheet entities, the suit says.

FORBES: How To Really Hate Your Auditor

However, evidence emerged in the Andersen trial that Mr Fastow had rejected a particular accounting treatment for some of the off-balance sheet partnerships, adopting instead something that did not conform with American accounting rules.

ECONOMIST: A profession under fire | The