A7熟悉会计准则、审计准则及国际会计与审计准则,掌握会计、审计实务基本操作技能;
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
因此,为提高我国会计准则的质量,以进一步规范会计实务,财务会计概念框架的制订迫在眉睫。
Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.
会计准则协调和会计实务协调都可以从定量的角度衡量。
Accounting standard coordination and practice coordination can be measured quantitatively.
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