A Discussion on Event Accounting Assumption

Establishment of environmental accounting assumption system

环境会计假设体系的构建

The Revision of Traditional Accounting Assumption by Human Resources Accounting Assumption

人力资源会计假设对传统会计假设的修正

Discussing the accounting assumption in the new economic ages

新经济时代会计假设的探讨

On Accounting Assumption Theory against the Background of Knowledge Economy

知识经济背景下会计假设理论初探

Nobody can seriously imagine scenarios like these, which are reminiscent of a James Bond movie with Goldfinger playing the role of a US Fed accounting clerk.

没有人能够当真想象出这样的场景，类似于詹姆斯邦德（james bond）电影中‘金手指’扮演美联储记账员的角色。

I'm an Accounting Clerk.

我是一个记账员。

Looked from the form, the difference between Chinese accounting standards and international accounting standards or international accounting convention has already been reduced greatly, and international harmonization of accounting standards in our country has yielded the huge achievement.

从形式上来看，我国会计准则与国际会计惯例、国际会计准则的差异已经大大缩小，我国会计准则的国际协调取得了巨大成果。

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.

现有的公认会计原则和会计惯例在一定程度上为公司留下了许多进行盈余管理的空间，对盈余质量常常会产生不利的影响。

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。