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1.
Thought on Improving the Accounting Standard-Setting Process in China;
完善我国会计准则制定程序的基本构想
2.
In July 2003, the Ministry of Finance issued revised "Processes of Accounting Standard Setting".
2003年7月,财政部印发了新修订的“会计准则制定程序”。
3.
Along with the perfection of accounting criterion and constituting organization, the transparency of criterion constituting procedure is enhanced, the information channel is more unblocked.
随著会计准则与制定机构的完善,准则制定程序的透明度增强,信息管道更为畅通。
4.
The reasonable mediation of value conflict in accounting norms changes lies in strengthening process control and giving a certain amount right to select for economic principal part.
合理调解会计准则变迁过程中价值冲突在于强化程序控制,并赋于经济主体一定会计准则选择权。
5.
The Due Process of Setting Independent Auditing Standards:Theoretical Analysis and Policy Implications;
论独立审计准则制定的允当程序——理论分析与政策建议
6.
On Principle-based and Rules-based in the Formulating Mode of Accounting Norm;
浅谈会计准则制定模式的原则导向与规则导向
7.
A Brief Talk on Principle Guidance & Rule Guidance Enacted in the Accounting Standard;
浅谈会计准则制定的原则导向与规则导向
8.
Accounting Standards’ Formulation Model:Principles-based or Rules-based;
会计准则制定模式:原则导向抑或规则导向
9.
Accounting Standard Setting: Rule-based or Principle-based?;
会计准则制定:以原则为基础还是以规则为基础
10.
Technical society has prepared standard procedures.
技术协会已制定出标准程序。
11.
3. For each round, negotiating guidelines and procedures shall be established.
3. 对于每一回合,应制定谈判准则和程序。
12.
Towards Accounting Systems and Accounting Standards in China;
关于我国会计制度和会计准则的制定问题
13.
A Discussion on Setting up the Accounting Standards of Added-value Tax
关于制定《增值税会计准则》的探讨
14.
The Evolution of Accounting Standard Setting for Financial Instruments by IASC/IASB;
IASC/IASB金融工具会计准则制定之演进
15.
The Country Game and The Economic Consequences of Accounting Standards Setting;
会计准则制定的国家博弈及经济后果
16.
Theoretical Analysis on Income Tax Accounting Standards;
所得税会计准则制定的理论背景分析
17.
Thinking About the Establishment of Our Country s Asset Devalue Accounting Rule;
对制定我国资产减值会计准则的思考
18.
The Value Conflict in the Process of Constituting Accounting Standards;
论会计准则制定:价值冲突及其调解