Under Eurostat accounting rules, nations were permitted until 2008 to use so-called off-market rates in swaps to manage their debt.
对于商誉的认定,美国方面有非常严格的会计规则,例如追溯调整,这都必须要遵循美国的会计规则。
For the recognition of goodwill,the United States has very strict accounting rules, such as retrospective adjustment, which must follow the US accounting rules.
当今的会计规则可能不适合一个对独角兽企业进行空前投机的时代。
Today's accounting rules may be ill-suited to an era of unprecedented speculation on unicorns.
另一方面,某些监管方可能需要制定自己的会计规则以适应国情。
On the other hand,certain regulators may need to set their own accounting rules to suit national circumstances.
然而,很多情况下在美国报告的财务业绩同在中国报告的有所差别,原因在于两个国家的会计规则不同。
However, in many cases the resultsreported in the US are different from those reported in China because the accounting rules are different.
对拥有50名雇员以下的公司实体是否定有特殊的会计规则??
Are there special accounting rules for incorporated entities with fewer than 50 employees?
他们将审查租赁合同,实施软件,与审计师协商,并以上市公司为例来实施新的租赁会计规则。
They will review lease contracts, implement software, consult with auditors andlook to public companies as examples for implementing the new lease accounting rules.
上市公司懂得必须保持极高的透明度,遵守全球通行的会计规则,诸如此类的规定。
For public listings, they recognize that they have to have a high degree of transparency,follow the globally accepted rules of accounting.
这个人也非常了解某个公司或公司的会计规则。
This person is also very knowledgeable about the rules of accounting in a certain company or corporation.
然而,它们的特殊地位同时意味着其它公司采用的会计规则管不到它们。
However their special statususually means they are not covered by the accounting rules which apply to other companies.
Although banks have to comply with the accounting rules from corporate law(arts. 662- 670 of the Code of Obligations), they are governed primarily by the provisions of article 6 of the Banking Act and the related articles 23- 28 of the implementing ordinance.
由于去年采用了新的会计规则,资本利得现在更容易体现在收益中。
As a result of new accounting rules adopted last year, capital gains are now even more apt to show up in earnings.
根据新的会计规则,沃尔玛现在必须报告此类未兑现的收益和亏损。
As result of new accounting principles, Walmart must now report such unrealized gains and losses.
据报道,这是由于新的会计规则要求伯克希尔-哈撒韦在季报中报告未实现投资损失。
This is because a new accounting rule requires Berkshire to report unrealized investment losses with quarterly results.
Berkshire also said second-quarter net income nearly tripled,though that reflected a new accounting rule requiring it to report unrealized investment gains with earnings.
至于建议的三层次会计框架,专家组一般同意认为统一的一套会计规则并不能满足所有企业的需要。
With respect to the suggested three-tier accounting framework itwas generally felt that a uniform set of accounting rules would not suit the needs of all enterprises.
The top management of thecompany is the first level of enforcement of accounting rules.
监督年度捐款的支付,并依照有关法令和会计规则管制慈善机构的会计程序;.
Supervising the payment of annual support and regulating the accounting procedures of charitable bodies in accordance with the relevant decrees and accounting rules;
A comparative list of French accounting rules and IAS rules can be found in inter alia, the GAAP Series of" Surveys of National Accounting Rule in 53 Countries".
预期,法律将放弃目前规定会计规则的角色,而发挥授权作用。
The law is expected to abandon the current scope of prescriptive accounting rules and will instead take on an authorizing role.
国际”还意味着学习诸如国际税法和会计规则之类的内容并从事国际项目。
International' also meanslearning about matters like international tax law and accounting rules and working on international projects.
税务规则与会计规则之间的另一项重要差异涉及到固定资产。
Another major discrepancy between the tax rules and the accounting rules concerns fixed assets.
可以不换利润还需要采用新的标准,租赁,收入确认,以及其他会计规则的改变由FASB施加。
Not-for-profits may also be required to adopt new standards for leases, revenue recognition,and other accounting rule changes imposed by FASB.
相比较之下,会计制度更加详细,给出具体的指引和会计科目的规则。
By comparison, stipulations in the Accounting System are more specific,giving detailed rules on the accounts and instructions for use.
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