国际惯例

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。

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。

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。

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。

With cases as background and interaction as teaching mode, the students from USA, Europe and China were divided into teams to represent three companies from China, Europe and USA to conduct international investment and sales according to international law and business practice. For this purpose, the teams, under the guideline of background materials, negotiated, discussed, presented and resolved issues. Moot court is the most exciting part and each team made all efforts to prepare for litigation.

作为以案例为背景的暑期学院，并以师生互动为特色的法学教学模式，来自美国、德国和中国的学员将被混合编组，分别代表中美欧三个不同法律背景的公司，根据国际法和国际商业惯例进行国际投资和销售活动，为此目的，小组之间根据案例背景资料的指引，将进行谈判、磋商、向董事会陈述和纠纷处理等数个环节，模拟法庭开庭无疑是激发学员激情的最精彩的环节，每个小组为准备诉讼资料都会废寝忘食。

6 Unless otherwise specified in the contract, the terms and conditions of the contract shall be interpreted in accordance with International Rules for the Interpretation of Trade Terms (1990 edition), ICC Uniform Customs and Practice for Documentary Credits UCP500

16.6 除非合同另有规定，对本合同条款及条件的解释应根据国际商会《国际贸易术语解释通则》）（1990年版）和国际商会《跟单信用证统一惯例》（ UCP500）。

After returning from participation of school train, under the arrangemnet of academic leaders, regards to the factors of international trade teaching, i hope to bilingually teach management theory business english risk adminstration international commercial law international trade practice and so on.

参加培训归校后，在学院领导的安排下，结合国际贸易学的内容十分广泛的特点，我希望能从事管理学原理、商务英语、风险管理、国际商法及国际贸易惯例等课程的双语教学研究，为我们商学院的对外和双语教学工作做一点力所能及的工作。

The Master of International Business equips students with the skills and knowledge necessary to work as international business managers.

本课程的重点是当代国际商业惯例，国际贸易业务的法律和道德框架和财务，营销，人力资源管理国际商业管理方面的作用所需的技能。

5 To the extent that the parties have agreed that payment is to be backed by a band guaran tee, the Buyer is to provide, at least 30 days before the agreed date of delivery or at least 30 days before the earliest date within the agreed delivery period,a first demand bank guarantee subject to the Uniform Rules for Demand Guarantees published by the International Chamber of Commerce, or a standby letter of creit subject eithr to such Rules or to the Uniform Customs and Practice for Documentary Credits published by the International Chamber of Commerce,in either case is sued by a reputable bank.

5.5 在双方已约定货款支付由银行保函作担保的措况下，买方应在约定的交货日期前至少 30 天或在约定的交货期间第一天前至少 30 天，通过一家信誉良好的银行，根据国际商会出版的见索即付保函统一规则，提供见索即付的银行保函，或，根据此规则或国际商会出版的跟单信用证统一惯例，开立备用信用证。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。