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accounting
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长句
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短句
1.
The generally accepted
accounting
principles (GAAP) require that a business use the accrual basis.
公认会计原则要求企业采用权责发生制。
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2.
Supervisors shall have professional knowledge or work experience in such areas as law and
accounting
.
监事应具有法律、会计等方面的专业知识或工作经验。。
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3.
The principle of consistency implies that
accounting
methods should be consistent from one period to the other and should not be arbitrarily changed.
一致性原则是指会计处理方法前后各期应当一致,不得随意变更。
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4.
It shall file an annual income tax return together with the final
accounting
statements within four months from the end of the tax year.
年度终了后四个月内,报送年度所得税申报表和会计决算报表。
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5.
Most of the people in the public
accounting
are licensed as certified public accountants (CPAs).
从事公共会计的大多数人都是领有执照的注册会计师。
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6.
This report expresses the opinion of the independent CPAs about the business that adhered to the generally accepted
accounting
principles.
该报告表明了独立注册会计师对企业在执行公认原则方面的意见。
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7.
Most
accounting
entities are assumed to have an indefinite life.
大多数会计主体被假设有一个无限定的生存期。
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8.
The
accounting
principles based upon this foundation provide guidelines or directives to
accounting
practice.
基于上述基本概念和假设建立起来的会计原则为会计实践提供了指南和方针。
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9.
Accounting
rate of interest - ARI: Discount rate used to convert future values of benefits and costs into equivalent present values.
会计利率(简写为ARI):用于将收益和成本的终值换算为相应现值的折现率。
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10.
Accounting
may basically be divided into financial
accounting
and management
accounting
since the latter has been developing and forming since 1950s.
自从管理会计自20世纪50年代以来在成本会计基础上逐渐发展形成后,会计基本上可以分为财务会计和管理会计。
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