The stance of the accountancy constituency has been clear ever since the legco meeting on 10 march 1999 when the no confidence motion against the secretary for justice was debated 会计界的态度，从1999年3月10日在立法会会议上，就对律政司司长不信任议案辩论一事,亦早已可见。
Therefore , how to effectively resolve the problem of cooking books is a significant project that have to face for our country on the fields of accounting , economy , and government administration 因而，有效解决会计信息失真问题，成为我国会计界，经济界乃至我国政府面临的重大课题
It is broadly accepted that the cf with strict and consistent logic has been considered as the theoretic base of establishing accounting standards in the field of international accounting 在国际会计界，将界定严密、内在一致的概念框架作为会计准则制订理论基础的观念，已经深入人心。
Although this metaphor is exaggerated but it fully reflects that it is essential and pressing for the field of accounting to study conservatism systemically in realistic cases 虽然这个比喻有些言过其实，但却充分反映了在现实情况下，会计界对谨慎性原则进行系统研究的必要性和紧迫性。
Eric li , legislator representing the accounting sector , felt that it was unrealistic of the government to say earlier on that 60 per cent of the budget deficit could be solved by economic recovery 立法会会计界议员李家祥说，政府早前指靠经济复苏解决六成财赤的说法，没法令人信服。
At present , accounting field intensely argues about the regulation of accounting for r & d . it focuses on expensing , capitalizing or capitalizing if certain conditions are met 现今，会计界对其规范的争议也达到了白热化状态，焦点集中在费用化、资本化和有“条件”的资本化三个方面。
Financial information disclosure of the stock - listed companies is not only a hot topic in the finance study area , but also a popular focus in the securities business and capital business 上市公司的财务信息披露，一直是会计界争论颇多的话题，也是当前证券市场、资本市场的一个焦点。
As mentioned above , funding of bodies similar to the iib in overseas jurisdictions are partly borne by the accounting profession . funding and independence are two separate issues 此外，正如以上提及，外国其他地方监管会计界的机构的经费皆由会计界分担。提供经费与独立性完全是两回事。
