查询词典 accounting convention

The principal convention of contemporary accounting will be discussed.

以下将讨论当今主要的会计惯例。

The accounting period convention does, however, lead to difficulties.

但是，会计期间惯例也确实引起了一些麻烦。

WTO ; accounting criterion ; international convention ; internationalization ; developing trend

WTO ；会计准则；国际惯例；国际化；发展趋向

THE CONSISTENCY CONVENTION Contemporary accounting assumes that accountants consistently apply accounting procedures from one period to the next.

一贯性惯例现代会计假设会计师从一个阶段到下个阶段所使用的会计程序是一致的。

THE "GOING CONCERN" CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future.

"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。

THE MONETARY CONVENTION In contemporary accounting, an entity's transactions are recorded in the accounts in the monetary unit of the country in which it is operating.

货币惯例现代会计中，一个单位的交易要以其经营所在国的货币单位记账。

This symbolizes that to adapt the development of our country market economy and hasten with the international convention the business accounting criterion system and the chartered accountant audit criteria system establish officially.

这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和注册会计师审计准则体系正式建立。

THE ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity's operation over a relatively short period and to present a balance sheet at frequent intervals.

会计期间惯例现代会计实务是对一个单位在较短期间内的经营成本进行计量，并定期编报资产负债表。

The convention applies only to the accounting practices of a particular entity from period to period.

一贯性惯例只适用于某一单位一个期间到另一个期间的会计处理。

That the 16th world accountant convention concluded in Hong Kong recently made "knowledge economy and accountant" as its topic, had indicated people's attention to the challenge of accounting under the new economy, and reveals the necessity and pressure of the lucubration in the relationship between the knowledge-based economy and accounting.

会计的发展史表明，社会经济环境与科学技术是会计发展的两大主要动力。

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。