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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 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。

Contemporary accounting assumes the entity will remain in operation for the foreseeable future.

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 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。

B. Calculation of the ad valorem percentage shall be in conformity with the generally accepted accounting standards and relevant international practice.

"从价百分比"的计算应当符合公认的会计准则及相关国际惯例。

Share option is introduce into China in the late of 1990', and have been developed in some degree.

但股票期权会计处理的研究相对滞后,与国际惯例存在较大差距。

The appearance of a series of finance embezzles in domestic and abroad,caused the public to the introspection of this international problem that accountants make the fake.

前言 中国会计最缺什么?是我们的准则、制度没有与国际惯例完全对接吗?不是。是会计人的专业胜任能力不足吗?也不是。最缺的其实是最质朴、最醇厚、最容易遗失的东西:诚信。

General, financial statements are prese nted in the currency of t he country where the reports are

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。

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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.

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