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1.
Appraisal on the transformation of accounting standard-setting basis in united states;
美国会计准则制定基础的转换及评析
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"ANRAN Affair" about Basic Theory of Constituted accountancy Standard in our Country;
安然事件对我国会计准则制定基础的影响
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Accounting Standard Setting: Rule-based or Principle-based?;
会计准则制定:以原则为基础还是以规则为基础
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How to choose the guide of constituting accounting standards on the basis of accounting environmental characteristics;
基于会计环境特征的会计准则制定导向选择
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On the Policy Change of the Model of Accounting Rule Making;
论会计准则制定模式的制度变迁——基于原则导向与规则导向的视角
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Thought on Improving the Accounting Standard-Setting Process in China;
完善我国会计准则制定程序的基本构想
7.
And economics of the new system provides a theoretical basis for the accounting postulates.
新制度经济学为会计准则的供需分析提供了理论基础。
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Causes Inducing Rules-Based Approach to Accounting Standard Setting of U.S. Financial Reporting System: In View of Dual Attributes of Accounting;
美国规则基础会计准则制订模式成因探析——基于会计双重属性的思考
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Accounting Information,Standards Setting and Accounting Regulation--Based on the Perspective of Analyzing of Public Goods;
会计信息、准则制定与会计监管——基于公共产品观的分析
10.
The Nowadays Option of Accounting Standard Stipulation Mode Based on Professional Judgment;
基于会计职业判断的会计准则制定模式的现实选择
11.
On Principle-based and Rules-based in the Formulating Mode of Accounting Norm;
浅谈会计准则制定模式的原则导向与规则导向
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A Brief Talk on Principle Guidance & Rule Guidance Enacted in the Accounting Standard;
浅谈会计准则制定的原则导向与规则导向
13.
Accounting Standards’ Formulation Model:Principles-based or Rules-based;
会计准则制定模式:原则导向抑或规则导向
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based on or prescribing a norm or standard.
以标准为基础或指定一个准则或标准。
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Setting up High Quality Accounting Standard and Strengthening the Basis for Developing Securities Market;
建立高质量的会计准则 夯实证券市场发展基础
16.
Towards Accounting Systems and Accounting Standards in China;
关于我国会计制度和会计准则的制定问题
17.
A Discussion on Setting up the Accounting Standards of Added-value Tax
关于制定《增值税会计准则》的探讨
18.
The Evolution of Accounting Standard Setting for Financial Instruments by IASC/IASB;
IASC/IASB金融工具会计准则制定之演进