The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager, this would have the negative influence on the earnings quality.

Challenge: Certain disparity exists yet in China's current accounting criterion and international accounting convention;

挑战：中国现行的会计准则与国际会计惯例还存在一定的差距；

They should be accordance with the international accounting's convention so as to fit the demands to entering WTO.

进一步与国际会计惯例接轨，满足加入WTO的需要。

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions, guide, recombinate trading activity and can accord with international criterion that accounting convention integrate.

2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例接轨的准则。

This text based on international accounting convention in terms of accounting structure deals with in detail the necessity and possibility of the prudent accounting principle accounting system of our country, and the prudence application of our country's modern accounting.

本文以国际会计惯例为基础，从会计结构的角度，详细的论述我国新会计制度采用谨慎性会计原则的必要性与可能性，以及谨慎性原则在我国现代会计中的运用；

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.

根据债务价值调整，大银行的营收受到一项会计规则的不利影响，这项规则要求它们在信用违约掉期（CDS）下跌时确认负营收。

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