Undermining that effort, on Thursday American accounting standard-setters watered down a mark-to-market provision that would have forced banks to value their assets at market prices.

破坏这个努力的事件是：周二美国会计标准制定者淡化了一项迫使银行将其资产价值达到市场价格的按市值计价条款。

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The right anchoring of accounting objective underlines the provision of high quality accounting information.

正确的会计目标定位是提供高质量会计信息的前提保证。

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It is important embodying of cautious principle for the bank accounting to draw loan-losing provision sufficiently and in time.

足额、及时地提取贷款损失准备金，是银行会计审慎性原则的重要体现之一。

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Tax provision is the accounting metric for amount of taxes a company owes to all taxing entities, domestic and foreign.

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Under current accounting rules most companies do not report the full costs of pension provision in their profit and loss account.

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Yet another Sarbox provision, absent vigorous SEC enforcement, may even be leading, perversely, to less disclosure of accounting problems.

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