会计

The accounting period convention does, however, lead to difficulties.

但是，会计期间惯例也确实引起了一些麻烦。

Importantly to appraisers, accrued depreciation is a function of an accounting convention and do not necessarily reflect the market.

对评估师十分重要的一点是，应计折旧受会计原则的影响，并不必然反映市场状况。

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。

WTO ; accounting criterion ; international convention ; internationalization ; developing trend

WTO ；会计准则；国际惯例；国际化；发展趋向

An accounting convention in which the first year of an investment analysis is used solely for investment and in which incremental benefits appear only from year 2 or later.

时效调整，按时间调整一种会计的常规做法，即在投资的第一年仅对投资进行分析，其中增量效益只从第二年和以后才表现出来。

THE "GOING CONCERN" CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future.

"持续经营"惯例现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为"持续经营的企业"或"持续经营"惯例。

THE MONETARY CONVENTION In contemporary accounting, an entity's transactions are recorded in the accounts in the monetary unit of the country in which it is operating.

货币惯例现代会计中，一个单位的交易要以其经营所在国的货币单位记账。

This symbolizes that to adapt the development of our country market economy and hasten with the international convention the business accounting criterion system and the chartered accountant audit criteria system establish officially.

这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和注册会计师审计准则体系正式建立。

THE "GOING CONCERN" CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.

"持续经营"惯例现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为"持续经营的企业"或"持续经营"惯例。

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.

事情的起因在于债券价格下跌，而会计原则又允许保险业以摊销成本而非市价列示其帐面价值，结果导致许多业者以摊销成本记录的长期债券投资金额达到其净值的二、三倍之多，换言之，只要债券价格下跌超过三分之一，便很有可能把公司的净值全部吃光，这其中甚至包括好几家知名的大公司在内，当然债券价格也有可能会回升，使得其部份，甚至全部的净值得以回复，但也没有人敢保证债券价

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。