1) ED
(会计准则)公布草案
2) Generally Accepted Accounting Principles(GAAP)
公认会计准则
1.
Generally Accepted Accounting Principles(GAAP) and Statutory Accounting Principles(SAP).
国外对保险行业的规范一般形成了两套准则,即公认会计准则(GAAP)与法定会计准则(SAP)。
3) accounting principle
会计准则
1.
Modification,Innovation,and Imperfectness of New Accounting Principle;
对新企业会计准则变化、创新及不足的探讨
2.
On the International adjustment of accounting principles;
试论会计准则的国际协调
3.
Interaction and Concession between Accounting Principle and Tax Law;
会计准则与税法的关系及其协调
4) accounting principles
会计准则
1.
A creative idea on the construction of accounting principles of China;
建设我国会计准则的创新思考
2.
Modeling, Depending Environment & Theoretical Analysis of Establishment of Accounting Principles;
会计准则制定模式选择、依存环境及其理论分析
3.
Earnings Management and the Accounting Principles Influence on It;
盈余管理及会计准则对其产生的影响
5) accounting standards
会计准则
1.
Thinking about the choice of information neutrality or economic consequence——Based on the constitution of accounting standards;
信息中立与经济后果的抉择思考——基于会计准则的制定
2.
Analyses on the application of fair value measurement attribute in accounting standards;
浅析我国会计准则中公允价值计量属性的应用问题
6) accounting criterion
会计准则
1.
Analysis of constituting mode of accounting criterion;
对会计准则制定模式的分析
2.
It is also emphasized on the great changes in twelveaspects,such as to carry outthe accounting criterion,to put into use the accounting l.
本文阐述了按照高度集中的计划经济体制建立的会计制度存在的问题;分析了建立社会主义市场经济体制与国际会计惯例接轨进行会计改革的必要性;着重论述了由于会计准则的实施,使会计法规、会计管理模式、会计要素、会计平衡公式和会计报表体系等十二个方面发生的重大变化。
3.
After comparing and analyzing the"Accounting Standards for Business Enterprises——Basic Standard"and theories and content of respective financial statements,this paper interprets the implementation of the newly issued accounting criterion,which will have a dramatic effect on the disclosure of financial positions and performances of listed companies and the quality of accounting information as well.
对《企业会计准则——基本准则》和相关财务报表列报依据的理论、内容进行比较后,解读新会计准则的实施对上市公司财务状况、经营成果的披露乃至会计信息质量的影响,认识新会计准则的制定对会计信息质量的提高所起的保证作用。
补充资料：公认
大家一致认为：他的刻苦精神是大家～的。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
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