会计惯例

Accounting information ; accounting information distortion ; accounting convention

会计信息；会计信息失真；会计惯例

Along with the world economic globalization's tendency, our country's accounting treatment of lease should be in line with the international accounting convention.

随着世界经济全球化的趋势，要求我国的租赁会计要与国际会计惯例接轨。

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。

It can be described by a dynamic logical development from accounting habit to accounting custom, from accounting custom to accounting convention, from accounting convention to accounting regulation.

接着我们从纵向的角度探讨了会计制序的演进历史，它表现为从会计习惯到会计习俗，从会计习俗到会计惯例，再从会计惯例到会计制度这样一个内在于会计发展过程中的动态逻辑发展进程。

In the elaboration biology property elementary theorys foundation, This paper had pointed out the problems of agricultural enterprise biology assets accounting in our country and proposed the establishment of a workable agricultural enterprises of assets accounting measures, so that the accounting treatment of assets can adapt to the modern enterprise development and Chinas agriculture accounting can be further coordinated with the international accounting convention.

本文在阐述生物资产基本理论的基础上，指出了我国农业企业生物资产会计核算中存在的问题，提出建立具有可操作性的农业企业生物资产会计核算对策，使生物资产的会计核算能适应现代企业发展的需要，使我国农业会计进一步与国际会计惯例相协调。

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。

This article discusses accountant theory question,on the one hand,must manifest our country accounting system endeavour and the international accounting convention trail connection,favors the deepened reform,the expansion opens,promotion development;On the other hand,we also should pay attention,reforms through our country's accountant,but also may promote the international accountant's reform,favors altogether seeks the cooperation and the development.

本文探讨的会计理论问题，一方面，要体现我国会计制度力求与国际会计惯例接轨，以利于深化改革，扩大开放，促进发展；另一方面，我们还应注意，通过我国的会计改革，还可以促进国际会计的改革，以利于共谋合作与发展。

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。

It has the functions of regulating economic behaves, restraining powers relevantly, harmonizing economic relationship, poising interest among every side and controlling the structure of corporate governance, if we observe and study it in the corporate governance.

第二章研究了会计制度的多重特征，着重探讨了会计制度与财务制度、会计准则、会计标准以及会计惯例等方面比较后所体现出的不同特点或关系。

First, e-commerce on the impact of traditional accounting theory Any accounting theory is always built on certain accounting practices and the environment on the basis of.

首先，电子商务的影响，传统的会计理论任何会计理论总是建立在一定的会计惯例和环境的基础上。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了