In 2010, the JABS will publish a special issue on "Accounting Changes and Issues."
在2010年，JABS将出版一期主题为“会计变革与问题”的专刊。
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
强制性会计政策变更是实证会计理论研究的核心内容之一。
Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。
Opening up your company's financial records and making necessary accounting changes are often part of the price of going public.
公开公司财务记录、使账目进行一些必要的改变，是公司上市所要付出的代价之一。
Without the accounting changes and the effects of lower interest payments, profits have grown no more spectacularly in the past five years than in 1993-97.
如果没有会计准则的变化以及低利息费用的影响，过去五年利润的增长并不如1993- 1997年表现得那样出色。
Parallel changes in accounting rules will now bring the most common forms of securitizations onto the balance sheet.
会计规则的平行改变现在将证券化最常见的形式带入资产负债表。
Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually.
一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。
And next year, Banks face accounting rule changes and capital requirements that could further restrict their ability to make loans.
明年，银行将面对新的会计规则和资本需要量，这将进一步限制它们的贷款能力。
Changes to international accounting rules in mid-October now mean that many more Banks can reclassify assets so they are not subject to mark-to-market accounting.
十月中旬的国际会计规则的变更可能意味着更多的银行将重新给其资产分类，不在紧盯调至市价的会计方法。
Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.
利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。
A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.
虽然这两个委员会在会计准则方面联系非常密切，他们在关于如何辨别坏账和贷款的公证价格的预订更改的实际操作产生分歧。
In addition, changes to accounting rules at the beginning of next year will require Banks to move a large volume of securitized assets back onto their balance sheets.
此外，明年初会计准则的改变要求银行把大量的证券化资产放回到自己的资产负债表上。
However, this is primarily an accounting story rather than an asset quality story, as changes in regulatory rules forced the bank to write down credit-card assets.
然而，这主要是一个会计问题，而不是资产质量问题，由于监管规则迫使银行记录信用卡资产。
The report, which studied changes in income after accounting for federal tax and inflation, found those in the middle also saw their wages grow slowly in comparison with the better-off.
此份报告研究了包含联邦税收和通胀因素后的收入变化，报告发现，中产阶级也认为，与富裕阶层相比，自己的工资增长速度缓慢。
While everyone talks about the need for transparency, some participants raised concern about changes in accounting in the US that have made matters worse.
尽管每个人都在谈论透明的必要性，但同时也有一些与会者表达了对于美国会计准则改变的担忧，这一改变已经让情况更加糟糕。
There are two factors accounting for these changes.
造成这些变化的因素有两个。
He's already signaled that changes will be coming in accounting, management, and governance.
他传递的信号表明，变革将涉及公司的会计核算、管理和治理等众多领域。
Other changes include accounting for the past masking of underlying warming by the cooling induced by 20th century volcanoes, and for emissions of soot, which can add to the warming effect.
其他变化包括考虑了过去忽略的20世纪冷却火山的潜在变暖和能增加温室效应的烟尘排放。
In the case of Sarbox, the court merely ruled that changes are needed in the way members are appointed to the Public Company Accounting Oversight Board, an agency established by the act.
在Sarbox的案例中，法院只规定了被派往上市公司会计监管委员会的成员，需有所变化，一个由法案建立的代理。
But since it has not been backed by policy changes, its main effect is just to simplify accounting.
但是因为没有政策变革的支持，它的主要作用仅仅只是体现在计算的简化上。
Furthermore, possibly making matters worse are proposed accounting-rule changes that, if adopted, will prompt Banks in 2010 to bring some off-balance-sheet assets back onto their books.
此外，会计准则的调整规划或许会令情况更加糟糕，如果调整会计准则，花旗集团2010年就得把一些表外资产移入表内。
Meanwhile, a public-private scheme to take troubled loans off Banks' books has stalled, partly because of accounting-rule changes that give the Banks more leeway in valuing their assets.
同时，剥离银行不良贷款方案已经搁浅，在一定程度上是由于会计准则变动使银行能更灵活地估价资产。
This paper analyzes the important changes of the new accounting standards and puts forward some pertinent countermeasures to our enterprises.
文章分析了新企业会计准则的重要变化，提出了一些针对性的企业应对策略。
“This is the first stressed situation in a long time and it's directly pertinent to many of the changes being brought in by Basel 2,” says Vishal Vedi, a partner at Deloitte, an accounting firm.
德勤会计师事务所的一个合伙人VishalVedi说，“长期以来这是第一次出现紧张的情况，并且它直接与巴塞尔协议2带来的改变有关。”
“This is the first stressed situation in a long time and it's directly pertinent to many of the changes being brought in by Basel 2,” says Vishal Vedi, a partner at Deloitte, an accounting firm.
德勤会计师事务所的一个合伙人VishalVedi说，“长期以来这是第一次出现紧张的情况，并且它直接与巴塞尔协议2带来的改变有关。”
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