With DVA, the big banks' revenue lines are adversely affected by an accounting convention that requires them to recognize negative revenues when their credit default swaps tighten.

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。

No accounting convention can capture his Sterling record.

没有哪种会计惯例能够解释他的非凡记录。

International Comparison of Dynamic Accounting Elements Demarcation and the Inspiration

动态会计要素划分的国际比较与借鉴

Knowledge Economy's Impacts and Innovations on Accounting Elements

试论知识经济对会计要素的影响与创新

THE BASIC CALCULUS On Elements of Administration Accounting Elements

论管理的基本要素

Properly replenishing measure standard for accounting elements. Accounting for Natural Resources

明确会计要素的确认标准；自然资源会计

It makes definitions of accounting elements in cooperation with their recognition.

它把会计要素的定义同确认结合起来表述。

Human Resources: The First Accounting Elements

人力资源&会计的第一要素

Study on Constructing Dual Structure of Accounting Elements in Government Accounting

政府会计中构建二元结构会计要素的研究

Discussion on the Controllability of Enterprise Financial Risk through Accounting Elements

从会计要素的变化谈财务风险的可控性

Accounting Elements: A Reform Suggestion Based on the View of Resources

以企业资源为基础的会计要素研究

This paper discusses how to deal with accounting in the mutually selling of fixed assets among groups of business firms, the reverse accounting entry during the period of preparing for consolidated accounting statements and the display in the internal business firms.

本文就企业集团内部企业间固定资产相互变卖的会计处理及在合并会计报表编制过程中的抵消会计分录、列示等内部进行探讨。

And through the study of the operating mechanism of the application environment, this paper also explores how to conduct the education reform of management accounting after China's entry into WTO.

通过研究管理会计环境作用机制，探讨了入世后中国管理会计教育改革的一些具体问题。

Study on Challenges and Countermeasures of China's Accounting Principles after WTO Entry

加入WTO中国会计准则面临的挑战及其对策研究

Impact on China's Accounting with its WTO Entry and Countermeasures

入世对我国会计的影响与对策研究

Research on Challenges and Opportunities faced by Chinese Accounting Firms after Entry into WTO

加入WTO后中国会计师事务所面临的挑战和机遇

Opportunities to Accounting After Entry into WTO

浅谈加入WTO给会计带来的机遇

Research on the simple accounting entry transforming the cash flow statement the item equation in the two items group and its validation

简单会计分录转换成现金流量表两个项目群内项目的等式研究与验证

Effect of Business Transactions upon the Accounting Equation

经济业务对会计等式的影响

A Brief Talk on the Form and Content of Basic Accounting Equation

浅谈基本会计等式的形式与内涵