accounting convention

No accounting convention can capture his Sterling record.

没有哪种会计惯例能够解释他的非凡记录。

Challenge: Certain disparity exists yet in China's current accounting criterion and international accounting convention;

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；

This text based on international accounting convention in terms of accounting structure deals with in detail the necessity and possibility of the prudent accounting principle accounting system of our country, and the prudence application of our country's modern accounting.

本文以国际会计惯例为基础，从会计结构的角度，详细的论述我国新会计制度采用谨慎性会计原则的必要性与可能性，以及谨慎性原则在我国现代会计中的运用；

This accounting method is greatly different from the convention in the world, and has brought many problems on the accounting practice, the knowledge system of accounting theory, and analysis of financial statements.

这种做法与西方国家通行的核算方式存在很大差异，并给我国会计实务、会计学科体系和财务报表分析的理论与实务带来不少问题。

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, recombinate trading activity and can accord with international criterion that accounting convention integrate.

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接轨的准则。

The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager, this would have the negative influence on the earnings quality.

现有的公认会计原则和会计惯例在一定程度上为公司留下了许多进行盈余管理的空间，对盈余质量常常会产生不利的影响。

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。

Looked from the form, the difference between Chinese accounting standards and international accounting standards or international accounting convention has already been reduced greatly, and international harmonization of accounting standards in our country has yielded the huge achievement.

从形式上来看，我国会计准则与国际会计惯例、国际会计准则的差异已经大大缩小，我国会计准则的国际协调取得了巨大成果。

They should be accordance with the international accounting's convention so as to fit the demands to entering WTO.

进一步与国际会计惯例接轨，满足加入WTO的需要。

Along with accounting internationalization advancement, our country must be in line with the international accounting practical convention, combined with our country condition, the mineral resources accounting practice system and basic framework are established.

随着会计国际化进程的加快，我国必须与国际会计惯例接轨，再结合我国国情，系统构建矿产资源会计核算体系及基本实务框架。

With DVA, the big banks' revenue lines are adversely affected by an accounting convention that requires them to recognize negative revenues when their credit default swaps tighten.

根据债务价值调整，大银行的营收受到一项会计规则的不利影响，这项规则要求它们在信用违约掉期（CDS）下跌时确认负营收。

The issue and implementation of "Enterprise's Accounting System" are great action of improving accounting information quality. It is an accounting system drawing close to international accounting convention too at the same time.

《企业会计制度》的颁布与实施是提高会计信息质量的重大举措，同时它也是一部向国际会计惯例靠拢的会计制度。