Accounting practice needs certain guidelines to action.
会计实践需要行动指南。
Persist to align with international accounting practice.
持续国际惯例整合。
How theory informs financial and management accounting practice.
财务会计理论方法有机结合。
Accountants are required to judge the materiality in accounting practice.
会计师需要在实践中来判断重要性。
Different countries have different reflection in their accounting practice.
谨慎性原则在各国的会计实务中都有不同的体现。
It is an abstract from an accounting practice out of theory to guide practice.
它是从会计实践中抽象出来，用以指导实践的理论。
Article 12 Renminbi shall be the basic accounting currency in accounting practice.
第十二条会计核算以人民币为记帐本位币。
Accounting simulation practice is a new way of reform of accounting practice teaching.
会计模拟实习是会计实践教学改革的新形式。
This principle has been widely used in our country's accounting practice for a long time.
长期以来，这一原则在我国会计实务中应用广泛。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
讨论会计实践中职业判断和道德行为的重要性。
Therefore, a legal background is sometimes necessary for this type of accounting practice.
在该领域从事会计工作有时需要有一定的法律知识。
Accounting practice teaching is a very important link in high vocational accounting education.
会计教育的一个非常重要的环节。
The most important purpose of accounting practice is to serve the macroeconomic adjustment target.
为国家宏观经济调控服务是我国会计的首要目标；
Accounting practice teaching is one of most important parts of accounting education in colleges and universities.
会计实践教学是高等会计教育的重要组成部分。
The essay, combining the accounting practice in our country, shows the application of the substance over form principle.
为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。
Nevertheless, it is undeniably true that financial reporting requirements have heavily influenced management accounting practice.
虽然如此，做财务报告所需材料已经重影响管理会计实务无可否认已经成为事实。
This new pattern shocks the idea of narrow vision, microscopic measurement and passive adaptation in traditional accounting practice.
这一新模式对以往会计实践中的狭隘视野、微观计量与被动适应的理念形成冲击。
Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.
因此，为提高我国会计准则的质量，以进一步规范会计实务，财务会计概念框架的制订迫在眉睫。
The Friday after Thanksgiving Day is famously known as "Black Friday" because of the standard accounting practice of writing profits in black.
感恩节之后的周五便是著名的“黑色星期五”了，这一天得名于会计用黑色墨水记录盈利的传统。
This paper discusses the principle of distinguishing capital expenditures from revenue expenditures and its application in accounting practice.
本文对划分两类支出原则及其应用作了一些探讨。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
Commission responsibility view is a DE facto choice of the present college accounting objectives implied in related rules and accounting practice.
受托责任观是隐含在相关法规和会计实务中的目前高校会计目标的事实选择。
The different object and aim of the business accounting and the tax system give rise to the variance between accounting practice and tax practice.
由于企业会计制度与税务制度所规范的对象和目的不同，会计核算和税务核算之间始终存在着一定的差异。
The independence of accounting is crucial to the quality of accounting information; however, it has always been neglected in the accounting practice.
会计独立性对会计信息质量至关重要，然而在会计实务中却一直被忽视。
Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment.
会计目标是会计主体在特定的历史时期与会计环境中，对会计实践活动所追求或希望达到的结果。
The wide applications of this measurement attribute not merely cause striking to the work of accounting practice greatly but also challenge the audit work.
这一计量属性的广泛应用，不仅对会计实务工作造成很大冲击，也对审计工作提出了挑战。
It is a basic problem concerning the basic theory of accounting and it is in common use in daily accounting practice and neglected by the people in accounting work.
它是会计基础理论的一个基本问题，在日常被无数次普通运用，却因习以为常而对其有所忽视。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。
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