查询词典 accounting convention

This paper discusses several questions concerning The New Accounting Law. First, the validity and completeness of accounting data is not equal to the validity of accounting information. We should establish the standard of validity. Second, the government plays a two-blade function in the accounting law. Third, the establishment and perfection of internal control is more important, more urgent, and more practical than accounting supervision.

本文针对新《会计法》中的若干问题进行了探讨，一是会计资料的真实、完整不等同于会计信息真实，要为&真实&确立标准；二是政府在《会计法》中所起的双刃剑作用；三是建立健全内部控制制度比会计监督更重要、更迫切、也更可行；四是会计委派制要通过继续深入试点来检验它是否违反社会主义市场经济的内在规律，有没有生命力。

Enterprise concern is not confined to the enterprises thenselves,but also stay the entire value chain integration interests and development capabilities, But the traditional accounting management accounting which is one of the main accounting and regulatory framework is obviously too narrow, so value chain management accounting must break with traditional accounting managements control.

但传统会计管理是以1个会计主体为核算与监管范围，显然已过于狭隘，价值链会计管理1定要突破传统会计管理的监管范围。

I have studied accounting foundation and some specialised accounting skills like financial accounting and cost accounting. I am particularly outstanding in computer science. I am familiarised with the use of accounting software, the Windows operating systems and Microsoft office to an average level.

特别突出的是计算机，我能熟悉运用会计电算化软件、并能熟练的操作Windows系统的系列操作和Office系列办公软件，达到中等水平，为以后走上工作岗位打下扎实的基础。

It analyses the nature and contents of accounting objectives, accounting hypothesises, accounting basic principles, accounting objects and accounting elements.

本章对财务报告目标、会计假设、会计基本原则、会计对象和会计要素的性质及内容进行了分析。

Accounting information ; accounting information distortion ; accounting convention

会计信息；会计信息失真；会计惯例

The new accounting standards system has profited from the international accounting convention fully, after conforming to our country joins WTO, the enterprise to participate in the international competition to the accounting information quality request.

新会计准则体系充分借鉴了国际会计惯例，符合我国加入WTO后企业参与国际竞争对会计信息质量的要求。

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。

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。

Challenge: Certain disparity exists yet in China's current accounting criterion and international accounting convention; The situation that the accounting office of our country unifies the whole country is broken, accountant may face the danger of the unemployment , Excavating to outstanding talent of foreign businessman, may cause the loss of the domestic talent .

挑战：中国现行的会计准则与国际会计惯例还存在一定的差距；我国会计事务所一统天下的局面被打破，会计人员可能面临失业的危险，外商对优秀人才的挖掘，可能导致国内人才的流失。

The new accounting standards have constructed the quite complete organic unification system for the first time, established comprehensively to report that the user made the macro-scientific policy-making to provide really has, reliable, fair and just is related the accounting information the business finance report goal, also has realized with international accounting convention hastening with, also has given dual attention to China's actual situation and accountant is familiar with.

新会计准则首次构建了比较完整的有机统一体系，全面确立了为报告使用者作出科学决策提供具备真实、可靠、公允的相关会计信息的企业财务报告目标，既实现了与国际会计惯例的趋同，也兼顾了中国的实际情况和会计习惯。

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。