1) "accounting truth"standard
会计真实标准
1.
But there are three criteria to judge in theory, that is“objective truth”standard followed by the traditional standards,“accounting truth”standard proposed by the accounting theory circles and the“legal truth”standard proposed by the law theory circles.
但在理论上有三种判断的标准,即传统上遵循的客观真实标准,会计学界提出的会计真实标准与法学界提出的法律真实标准。
3) accounting truthfulness
会计真实
1.
The accounting truthfulness is not only an accountancy theory problem,but also an important social problem.
会计真实不仅是会计理论问题,也是一个重大社会问题。
2.
After learning the research achievement of legal truthfulness and analyzing the character of accounting statement,it was found that the accounting truthfulness exists in the balance sheet,and is made up of the truthfulness of the entity,content,time and value,and focuses on the market value of balance sheet day.
报表日价格是会计真实的实现途径,利用报表日价格计量的资产负债表,能够真实地反映会计主体财务状况。
4) accounting standard
会计标准
1.
At present,the countries all over the world are tryin to hake their accounting standard internalized, and China is among them.
在会计国际化高度发达的今天,世界各国都在为“留住”现有的国际资本和“引来”新的国际资本而尽可能地按照国际公认的会计标准来推进本国会计标准的国际化。
2.
They both revised the former accounting standards in Non-monetary Transaction.
财政部新发布的企业会计制度和修订后的非货币性交易准则对原非货币性交易会计标准作了重大修改。
5) accounting standards
会计标准
1.
Chinese existing accounting standards system and its future;
我国现行会计标准体系及其未来展望
2.
Study on Structuring of China s Accounting Standards Frame System;
论我国会计标准框架体系的构建
3.
Researches on Chinese Accounting Standards Internationalization;
中国会计标准国际化研究
6) Statements of Standard Accounting Practice
《标准会计实务公报》
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条