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1.The MICs are not simply the best but also the biggest customers of the World Bank—accounting for 63% of its loans and over half of its administrative budget.
中等收入国家不仅是世行最佳的,也是最大的客户——占世行贷款总量的63%,并超出其行政预算的一半。收藏指正
2.Using archival study method,this paper selects 72 cases on information disclosure by listed companies,from the literatures released in Economic Research,Management World and Accounting Research during 1991~2004,with a loose searching criteria and a strict acceptance condition.
本文运用档案研究的方法,首先从1991~2004年发表在《经济研究》《管理世界》和《会计研究》的论文中,以较宽松的检索条件和较严格的甄选条件,选定72篇上市公司信息披露理论研究的论文。收藏指正
3.The recent US corporate corruption scandal involving several major blue-chip companies and a world famous accounting conglomerate came as a shock not only to the Americans, but also to those foreigners who admire the much-acclaimed American management system.
美国最近一连串的企业舞弊丑闻,不仅让美国人感到震惊,也使向来对美国企业管理制度赞不绝口的外国人觉得意外。涉及丑闻的是一些庞大的蓝筹股公司和国际知名的安达信审计公司。收藏指正
4.Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in September 2006, the Financial Accounting Standards Board published FAS 157 ? Fair Value Measurements, and made it into the world recognized fifth accounting measurement attribute.
会计学经过近百年的发展演进,企业财务评价与信息披露的计量方法,由最初的历史成本计量属性逐步发展到重置成本、可变现净值、现值,一直到2006年9月美国财务会计准则委员发布了美国财务会计准则第157号——公允价值计量,使其成为第五种会计计量属性,并且得到了世界各国的共同认可。收藏指正
5.So how to improve financial report is a world problem to the accounting profession .
因而,财务报告内容的拓展成为世界各国所面临的共同问题。收藏指正
6.IASB substitutes IASC to be the setter of international accounting standards in April, 2001, indicating the acceleration of international accounting harmonization in the world. The era of global accounting standards is coming.
2001年4月国际会计准则理事(IASB)正式接替国际会计准则委员(IASC)成为国际会计准则的制定机构,会计国际协调进程在世界范围内骤然加速,全球会计准则时代即将到来。收藏指正
7.There are 30000 kinds of higher plants, accounting for 10% of that in the world, ranking the third in the world, among which, there are 250 gymnosperms, accounting for 29.4% of that in the world, ranking the first in the world.
拥有高等植物30000余种,占世界总数的10%,居第三位。其中,裸子植物250多种,占世界的29.4%,居首位。收藏指正
8.This accounting method is greatly different from the convention in the world, and has brought many problems on the accounting practice, the knowledge system of accounting theory, and analysis of financial statements.
这种做法与西方国家通行的核算方式存在很大差异,并给我国会计实务、会计学科体系和财务报表分析的理论与实务带来不少问题。收藏指正
9.The dissertation will study the realistic accounting ethics of all over the world and put forward the objectives and steps of the construction of accounting ethics that are based on the study of elementary accounting ethics.
本文将在深入探讨有关会计伦理基本理论问题的基础上,对国内外广泛存在的会计伦理现实问题进行研究,以提出我国会计伦理建设的目标和途径。收藏指正
10.For commercial banks: Ranking among the top 100 of the world in the total assets for the most recent accounting year and managing securities assets of not less than US$10 billion.
  商业银行: 最近一个会计年度,总资产在世界排名前一百名以内,管理的证券资产不少于一百亿美元。收藏指正
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