会计惯例

The principal convention of contemporary accounting will be discussed.

以下将讨论当今主要的会计惯例。

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。

This criterion has manifested hastens with the international accounting convention with the spirit, has profited from "the International Accounting standards 40th-Investment Real estate" the related stipulation and in has the limit to apply aspects and so on sound value to carry on the innovation.

该准则体现了与国际会计惯例趋同的精神，借鉴了《国际会计准则第40号--投资性房地产》中的相关规定并在有限度应用公允价值等方面进行了创新。

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。

After the entrance into WTO, the administrative environments in financial affaire of our country will become more complex, and it will be more imperative to be geared to the international practice in accountancy, which, on one hand, brings our accountants good luck, and on the other hand, challenges.

我国加入WTO后，财务管理环境变得更加复杂，与国际会计惯例接轨也愈加迫切，这一方面给我国的会计人员带来了机遇，另一方面也带来了挑战。

In the event of cancellation in accordance with paragraph of this Article, Corporation shall be entitled to reimbursement for all actual costs which shall be properly allottable or apportionable under recognized accounting practices to the performance of this Agreement and its cancellation

如按本条第2款规定撤销协议，公司有权获得按公认的会计惯例合理计算的因本协议的履行和撤销而发生的一切实际成本费用的补偿，外加为实际成本10％的利润。买方以前根据本协议所付款项必须从补偿费中扣减。

C In the event of cancellation in accordance with paragraph of this Article, Corporation shall be entitled to reimbursement for all actual costs which shall be properly allottable or apportionable under recognized accounting practices to the performance of this Agreement and its cancellation, plus a profit which shall be computed at the rate of ten percent (10%) of the said actual cost, Payments previously made hereunder by the Purchaser shall be credited against such reimbursement.

如按本条第2款规定撤消协议，公司有权获得按公认的会计惯例合理计算的因本协议的履行和撤消而发生的一切实际成本费用的补偿，外加为实际成本10%的利润。买方以前根据本协议所付款项必须从补偿费中扣减。

This paper through taking European Association as a representative of the international anti-dumping policy's evolvement and the discussion of the accountancy standard to the market economy position cognizance. Put forward establishment the international anti-dumping evadable accounting, establishment the international anti-dumping litigation accounting, According to the international usual practice to carry on independent audit, Speed the development of international anti-dumping accountancy's talented person, this four accountancy's measures.

本文通过对以欧盟为代表的国际反倾销政策演变及其对市场经济地位认定的会计标准的探讨，提出了建立国际反倾销规避会计，建立国际反倾销应诉会计，按国际惯例进行独立审计，加快国际反倾销会计人才的培养四条会计措施。

Put forward establishment the international anti-dumping evadable accounting, establishment the international anti-dumping litigation accounting, According to the international usual practice to carry on independent audit, Speed the development of international anti-dumping accountancys talented person, this four accountancys measures.

本文通过对以欧盟为代表的国际反倾销政策演变及其对市场经济地位认定的会计标准的探讨，提出了建立国际反倾销规避会计，建立国际反倾销应诉会计，按国际惯例进行独立审计，加快国际反倾销会计人才的培养4条会计措施。

For over half a century in U.S. accounting practice, firms have classified items into current and noncurrent.

半个世纪以来，美国会计惯例，公司已将项目纳入现有的和noncurrent 。

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