惯例

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 February, 2006, Ministry of Finance had issued 1 item of basic accounting standards 38 item of concrete accounting standards, symbolize adapts our country market economy development request, hastens with the international convention with business accounting the criterion system official establishment.

2006年2月，财政部发布了1项基本会计准则和38项具体会计准则，标志着适应我国市场经济发展 dDdtt 、与国际惯例趋同的企业会计准则体系正式建立。

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。

in February, 2006, Ministry of Finance had issued 1 item of basic accounting standards and 38 item of concrete accounting standards, symbolize adapts our country market economy development request, hastens with the international convention with business accounting the criterion system official establishment.

2006年2月，财政部发布了1项基本会计准则和38项具体会计准则，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正式建立。

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 ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity's operation over a relatively short period and to present a balance sheet at frequent intervals.

会计期间惯例现代会计实务是对一个单位在较短期间内的经营成本进行计量，并定期编报资产负债表。

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。

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。

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。

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