查询词典 accounting convention

No accounting convention can capture his sterling record.

没有哪种会计惯例能够解释他的非凡记录。

An accounting convention in which the first year of an investment analysis is used solely for investment and in which incremental benefits appear only from year 2 or later.

时效调整，按时间调整一种会计的常规做法，即在投资的第一年仅对投资进行分析，其中增量效益只从第二年和以后才表现出来。

in February, 2006, Ministry of Finance had issued 1 item of basic accounting standards 38 item of concrete accounting standards, symbolize adapts our country market economy development request, hastens with the international convention with business accounting the criterion system official establishment.

2006年2月，财政部发布了1项基本会计准则和38项具体会计准则，标志着适应我国市场经济发展 dDdtt 、与国际惯例趋同的企业会计准则体系正式建立。

THE "GOING CONCERN" CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.

"持续经营"惯例现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为"持续经营的企业"或"持续经营"惯例。

in February, 2006, Ministry of Finance had issued 1 item of basic accounting standards and 38 item of concrete accounting standards, symbolize adapts our country market economy development request, hastens with the international convention with business accounting the criterion system official establishment.

2006年2月，财政部发布了1项基本会计准则和38项具体会计准则，标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系正式建立。

Actually, that very accounting convention may have contributed in a major way to the losses; had management been forced to recognize market values, its attention might have been focused much earlier on the dangers of a very long-term bond contract.

更讽刺的是，某些产物保险公司有鉴于通货膨胀高涨，决定将原本一年期的保单缩短为半年为期，因为他们认为实在是无法去衡量未来的十二个月内，医疗成本，汽车零件价格会是多少？

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

事情的起因在于债券价格下跌，而会计原则又允许保险业以摊销成本而非市价列示其帐面价值，结果导致许多业者以摊销成本记录的长期债券投资金额达到其净值的二、三倍之多，换言之，只要债券价格下跌超过三分之一，便很有可能把公司的净值全部吃光，这其中甚至包括好几家知名的大公司在内，当然债券价格也有可能会回升，使得其部份，甚至全部的净值得以回复，但也没有人敢保证债券价

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债，陷入债务困境，导致重组活动不断发生，进而促成了债务重组准则的产生。1998年债务重组准则首次颁布，对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订，这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

An extraordinary amount of money has been lost by the insurance industry in the bond area -notwithstanding the accounting convention that allows insurance companies to carry their bond investments at amortized cost, regardless of impaired market value.

整个保险业界，因投资债券而蒙受了相当庞大的损失，虽然依照会计原则，允许保险公司以摊销成本而非已严重受损的市场价值来记录其债券投资，事实上，这种会计方法反而是导致更大损失的元凶，因为当初若是保险公司被迫以市场价格来认列损失，那他们或许就会早一点注意到问题的严重性。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。