美国监管者的计划是使总部位于美国的跨国公司在2010年自愿转换成国际财务报表准则。
The regulators' plan envisages American-based multinationals switching to the standards voluntarily in 2010.
“跨国公司研究中心”(Center for Research on Multinational Corporations)上个月进行的一项研究发现，苹果等电子生产商的多数行为准则都不充分。
A study conducted by the Center for Research on Multinational Corporations last May said that most codes of conduct of electronics makers, such as Apple, are insufficient.
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