准则

In addition, our enterprises in the application of EVA should consider the effectiveness of capital market as well as the business environment in which the enterprises are, and the relevant state departments should also promulgate a series of policies, clearing accounting adjustment targets and the methods of how to assure capital costs.

此外，我国企业在应用EVA时，应考虑到资本市场的有效性以及企业所处的市场环境，有关部门也应出台一系列政策，明确会计调整目标准则及资本成本的确定方法。

Some accounting examples are provided in this essay, and based on these examples the writer tries to explore the deviation in amount generated as the different weight is selected in the accounting, and impact of the new standard on the normal operation of an enterprise today such as cost accounting , profit adjustment and complication of tax payment.

随之而来的影响及问题是本文探讨的对象，主要针对例题入手分析核算中权数选择的不同所带来的金额上的差异以及新准则对现今企业日常经营活动的影响，例如：成本的核算，利润调整及纳税复杂化。

This time, the new accounting standards makes significant adjustment in the measuring attribute, and comprehensive introducing the measurement of fair value as also as current value.

此次，新会计准则针对计量属性做出重大的调整，全面引入公允价值、现值等计量属性。

Analysis in combination of relevant regulations on enterprise accounting system , enterprises accounting principle, and tax law benefits the correct accounting and tax-payment adjustment and meanwhile provides therieatcal the.

本文结合企业会计制度、企业会计准则与税法的有关规定对其进行分析，以便于企业正确进行会计核算和纳税调整。

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 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。

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。

The existence of generally accepted auditing standards is evidence that the accounting profession is very concerned with maintaining a uniformly high quality of audit work by all independent public accountants.

公认审计准则的制订，说明会计职业界非常关注全体独立公共会计师的审计工作是否始终保持较高的质量水平。

This article analyzes the key criteria under the new accounting statement and the scope of the changes and the impact on listed companies.

本文重点分析了新准则下会计报表的并范围的变化及对上市公司的影响。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。