Reported earnings follow the rules and principles of accounting.
公布的盈余遵循的规则和会计原则。
Prudence principle is one of the important principles of accounting.
谨慎性原则是会计核算中的一条重要原则。
The rules of the game are incompatible with the principles of accounting, with the nature of fraud.
这个游戏规则是不符合会计原则的，带有诈骗的性质。
The life of accounting information depends on its truthfulness, but some disposal measures and principles of accounting lead to its distortion.
会计信息生命力在于其真实性，但现行某些会计原则与处理办法却导致了会计信息的不真实。
The weakness of the Principles of Accounting and System of Accounting in operation confines the restraint and supervision of the related trade.
现行相关的会计准则和会计制度的不足，局限了对关联交易的约束和监管。
Through the mode analysis of debt recombination of enterprise, discussion is made on the principles of accounting treatment and the precautions.
从分析企业债务重组的方式入手，对企业债务重组会计处理原则及注意事项进行了论述。
In the first academic year we learned Principles of Accounting, and in the following years we learned Cost Accounting, Commercial Accounting, Industrial Accounting, and Mangagement Accounting.
第一学年，我们学了《会计原理》，接下来的几年学了《成本会计》、《商业会计》、《工业会计》和《管理会计》。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。
For the rest, he says, the benefits of switching from America's generally accepted accounting principles are minimal and will not justify the costs.
他说，至于其他的，从美国公认会计原则得到的好处是级微的，而且资产得不到证明。
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。
Nearly always the project manager will need certain knowledge of financial techniques and systems along with accounting principles.
几乎所有的项目经理都需要除了会计管理以外的关于财务技巧方面的知识和方法。
If that were to happen it could potentially pave the way for the abandonment of U.S. generally accepted accounting principles, the foundation of the U.S. financial reporting system.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U. S. generally accepted accounting principles, the foundation of the U. S. financial reporting system.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
The common set of accounting principles, standards, and procedures.
一套通用的会计原则、标准及程序。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。
When a business is purchased, accounting principles require that the purchase price first be assigned to the fair value of the identifiable assets that are acquired.
当一个公司被并购时，会计准则要求并购价格首先分配给所并购的可确认资产的公允价值。
Strategic management accounting is an information system that serves strategic management. Its normal operation depends on the perfection and support of basic postulate and accounting principles.
战略管理会计是服务于企业战略管理的信息系统，其正常运作有赖于基本假设和一般原则的完善与支持。
The objectives and principles of management accounting have been paid widely attention to by researchers at home and abroad.
管理会计的目标与原则曾经受到国内外学者的广泛关注，但是相关研究并没有出现重大突破。
SEC enforce the accounting principles by giving the weight of law to standards developed by the FASB.
证券交易委员会通过法律的力量强化财务会计准则委员会制定的会计准则。
This course provides a practical overview of basic principles of financial and managerial accounting.
该课程从实际的角度介绍了财务会计和管理会计的基本原理。
This article explores into the implication, principles, contents and models of standardization management of enterprise accounting.
文章对企业会计标准化管理的内涵、原则、程序及其模式进行了初步的探讨。
Twelve accounting principles have been prescribed for Business accounting Standards, but some practices are bothered by the fuzzy features of some principles.
虽然我国《企业会计准则》中规定了十二大会计原则，但有些会计原则在具体执行中存在模糊性。
Microeconomics, Macroeconomics, Econometrics, Principles of Statistics, Accounting, Money and Banking, International Trade, Principles of Management and so on.
微观经济学、宏观经济学、计量经济学、统计学原理、会计学、货币银行学、国际贸易、管理学等。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
This paper analyzes the practical methods and effect of bilingual education of accounting principles and then puts forward several countermeasures.
本文分析了开展《会计学原理》双语教学的实施方法与实际效果，提出了有效开展双语教学的几点对策。
The Rule 22 in International accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
《国际会计准则》第22号中规定，企业合并根据合并的性质采用购买法或股权联合法进行会计处理。
The Rule 22 in International accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
《国际会计准则》第22号中规定，企业合并根据合并的性质采用购买法或股权联合法进行会计处理。
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