查询词典 accounting convention

Chapter two reviews the literature in this field. Chapter three and four point out the problems existing in our country's loan-loss provision accounting policy and practice. Chapter five to chapter eight systematically review the experiences of amphibolous, debate, conflict and harmonize process of ALLL standards in America since 1975, as well as the latest dynamics on the measurement model of loan asset. The problems, experience and lessons of the whole process are analyzed from the professional perspectives of accounting recognition, measurement and disclosure. Chapter nine gives some suggestions to our country's loan-loss provision accounting policy based on the American experience. Chapter ten concludes.

第二章对国内外有关贷款损失准备金问题的实证及规范研究进行了回顾；第三章和第四章分析归纳出我国在贷款损失准备金会计政策及计提实务中存在的若干问题；在第五至第八章从确认、计量和披露等角度系统回顾了美国1975年以来在贷款损失准备金会计政策问题上所经历的模糊、分歧、冲突与协调历程及其对银行稳健和信息透明的影响，并对其在贷款资产价值计量问题的上最新发展动态进行追索和讨论；第九章在借鉴美国经验的基础上，针对我国贷款损失准备金会计政策与实务中所存在的问题，提出若干政策建议；第十章给出本文结论。

Accounting information system has the characters of complicated configuration, numerous influencing factors and strong variability, which can momentarily lead to the changes of pipeline, time and anamorphic degree of accounting information so as to affect the quality of accounting information.

会计信息系统结构复杂，影响因素多，变化性强，随时可造成会计信息的传递途径、时间及失真度的改变，影响会汁信息的质量。

At the same time, its inability to offer the accounting information required by the established accounting standards, it cannot join effectively the financial accounting system, it is difficult to reflect anfractuous operation, actualize cycle is too long, the cost of setting up and vindicating is too high, which hamper its popularity.

同时，它本身不能够提供完全符合公认会计准则的会计信息，不能很有效的与财务会计系统衔接；它较难反映错综复杂的运营实践，实施周期过长，建立和维护的成本过高，阻碍了它的推广。

It is the important subject of accounting theory worker and accounting practice worker how to solve accounting information distortedly.

如何解决会计信息失真是会计理论工作者和会计实务工作者的重要课题。

This paper tries to find out the main reasons of distorted information in legal accounting,which may provide some reference for the research of policy on present accounting and have stronger reference value in preventing,managing the accounting information of legitimacy distortedly.

分析合法性会计信息失真的主要原因，可供当前会计法规政策研究参考，且对预防、治理合法性会计信息失真也有较强的参考价值。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这1切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这一切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

International Financial Reporting Standards can be seen as a group of rules in the formal or informal rule network. It regulates the international accounting behaviors, restrictions on actions, and the actors durably expected rule network with Authority and relevance of the constraints. It has been developing with the International Accounting's order, organization and institution, which has often been seen as the Process factors of the international accounting economic relations.

国际财务报告准则可以视为这一类规定国际会计行为的职责、限制行动、以及行为者持久预期的，并具有权威性、制约性和关联性的一组正式或非正式的规则网络，其伴随着国际会计的秩序化、组织化、制度化而发展起来，常常被视为国际会计经济关系中的进程性因素。

Eighthly, as one of the country in which economic system is turning to another system, China is fully creative during the course of the birth and growing of socialistic market economy system. In the process of the turning of economy system, the turning of accounting realizes. It builds solid foundation for the development of modern accounting system of China, and will promote the development of modern accounting system persistently in the following further economic reform.

八是在当代经济体制转轨国家中，中国在社会主义市场经济体制建立与发展之中，凸现了它的创新方面，并在实现经济体制转轨的改革中，实现了会计的转轨变型，建立了中国现代会计体系发展的基础，并将在今后深化经济改革中进一步推动现代会计体系的持续发展。

According to the empirical study, we get the following conclusion: a The choice of accounting methods in our country is sackless, passivity and middle b The companies have the instance of manipulating the accounting surplus by accounting estimate and their main motivation is evadable the supervise in the capital market.

b上市公司有利用会计估计进行盈余操纵的现象，上市公司操纵盈余的主要动机是规避市场监管。

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。