该报告既不赞同采用基于规则的会计准则,又不赞同采用纯原则(principles only)的会计准则,而是提出了一种接近于但优于基于原则的会计准则的制定模式———目标导向(objectives oriented)的新观点。
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principles only
原则只
以上为机器翻译结果,长、整句建议使用 人工翻译 。
And, as I reminded you at the end of last day, the only reason I am doing this for you right now is I want to elucidate the principles.
就像我上次课的最后跟你们说过的那样,我现在给你们讲这些,仅仅是我想把原理阐释清楚。
麻省理工公开课 - 固态化学导论课程节选
Earlier after the stage 1 debate 111 MSPs voted to back the general principles with only three MSPs voting against.
BBC: Criminal Procedure Bill: Stage 1
Mr Lander witnesses a patron angrily protest against these principles, only to be charmed into grateful acceptance by the proprietor.
ECONOMIST: A successful restaurant involves more than just good food
Elaborated rules have steadily given way to principles, and only the riskiest firms (or those most likely to make a large splash if they go bust) routinely get heavy-duty scrutiny.
ECONOMIST: Northern Rock
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