国际惯例

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 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。

The letter of credit verification should take the contract of sales as a foundation, take exports national the related policy, the policy as the basis, the reference International Chamber of Commerce formulates "Freight bill Letter of credit Uniform customs" the 500th publication carries on.

信用证审核应该以买卖合同为基础，以出口国家的有关方针、政策为依据，参照国际商会制定的《跟单信用证统一惯例》第500号出版物来进行。

He met with Ken, an information resources specialist named Janelle Bonet, and Wolf, the leader of one of ISO's many more secretive and conventionally trained backup squads.

他和肯恩，叫做 Janelle Bonet 的资料资源专家，和狼，密秘的并且照惯例训练了预备的小队更多的国际标准组织一的领袖见面。

By convention, the international monetary fund and world bank to attend the meetings of the organization.

按照惯例，国际货币基金组织与世界银行列席该组织的会议。

We do not think your way of doing business conforming to accepted international practice.

我们认为贵方的贸易做法不符合国际公认的惯例。

If one country respects other countries'state sovereignty and international taxation consuetude,it can perform right of taxation independently.

一国在尊重他国主权和遵守国际税收惯例的前提下，便可独立自主地行使征税权。

This thesis aims at approaching a law system which is in correspondence with conclusion and effectuation of the contract of carriage of goods by sea on the basis of comprehending the Maritime Law, the Contract Law, conventions and practices.

本文目的是在综合《海商法》、《合同法》以及国际航运公约和惯例规定基础上，探索适合海上货物运输合同订立和生效的法律制度。

John Robbins lives with his family in Santa Cruz, California.

约翰罗宾和家人居住在加利福尼亚州的圣克鲁斯县。

The international background is mainly the economic ties among different nations tented to be widen and deepen at the peace and development times.

国际背景主要是和平与发展时代条件下的世界各国经济贸易联系的日益加深。