会计原则

• In order to guide accountants in preparing financial statements with the characteristics of reliablility , understandablility and comparablility , we need a well - definded body of accounting assumptions and principles
  为了指导会计人员编制具有可靠性、易懂性、可比性的财务报表，我们需要一套界定明晰的会计假设及会计原则。
• In order to guide accountants in preparing financial statements with the characteristics ot reliability , understandability and com ? parability , we need a well - defined body of accounting assump ? tions and principles
  为了指导会计人员编制具有可靠性，易懂性，可比性的财务报表，我们需要一套界定明析的会计假设及会计原则。
• In addition , as management has adopted a very conservative accounting approach , provisions for bad and doubtful debts and for inventory obsolescence of hk 17 . 5 million and hk 13 million were made respectively
  此外，管理层在年度内采取更保守的会计原则，故此为呆坏和可疑账项及过时之库存分别作出1 , 750万港元及1 , 300万港元拨备。
• However , students are also expected to understand the broad but relevant deal - related issues surrounding concepts like " material adverse change clauses " , " representations and warranties " , and gaap accounting
  然而同学们仍应就与交易相关之广泛议题，例如重大不利变更约款、声明与承诺与一般公认会计原则等，有所认识。
• In addition , as management has adopted a very conservative accounting approach , provisions for bad and doubtful debts and for inventory obsolescence of hk $ 17 . 5 million and hk $ 13 million were made respectively
  此外，管理层在年度内采取更保守的会计原则，故此为呆坏和可疑账项及过时之库存分别作出1 , 750万港元及1 , 300万港元拨备。
• Because of the particularity of insurance companies , in addition to the general accounting principles , most of the insurance accounting has to comply with the regulatory accounting rules made by the insurance regulatory organizations
  绝大多数国家保险会计除了遵循一般会计准则外，还必须遵循由保险监管部门制定的监管会计原则。
• 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。
• Statement 154 requires that a change in method of depreciation , amortization , or depletion for long - lived , nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle
  第154号公告要求，折旧方法，分摊方法或者对长期非财务资产的损耗的变更应该视为由会计原则变更而导致的会计估计的变更。
• The preparation of financial statements in conformity with general accepted accounting priniciples requires management to make estimates and assumptions that affect the reported amount of revenues and expenses during the reporting periods
  推荐答案遵照普遍被接受的会计原则，准备财务报告时要求管理人员在申报期间对会影响到收入开支的申报量做出估算和假定。