Translation of "generally accepted accounting practices" to Chinese language:
Dictionary English-Chinese
Examples (External sources, not reviewed)
This is also in accordance with the generally accepted accounting principles and international accounting standards. | 这也符合 公认会计原则 和 国际会计标准 |
This is also in accordance with the Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS). | 这也符合普遍接收的会计原则(GAAP)和国际会计标准(IAS) |
Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation | 拥有理解财务报表和报告 普遍公认的会计原则 审计和调查的技术能力 曾经担任私营公司或公共机构审计委员会成员 了解财务报告的内部管制和程序 国际内部和外部审计标准的制订和遵守 国际会计标准的制定或遵守 独立 正直 客观和自制力 |
UNHCR is also of the opinion that the generally accepted accounting principles and international accounting standards do not distinguish as to the purpose of a contribution for its recognition as income. | 难民专员办事处还认为, 公认会计原则 和 国际会计标准 在确认收入方面不区别捐款目的 |
Accounting standards and practices | 会计标准和做法 |
Accounting practices (para. 50) | 会计方法(第50段) |
In most circumstances, the financial reporting standards required for corporate reporting are contained in the generally accepted accounting principles recognized in the country where the entity is domiciled. | 很多情况下 公司报告所需的财务报告准则载于企业所在国承认的公认会计原则中 |
And we should also be very careful about the accounting used for derivatives. On this technical but crucial point, US generally accepted accounting principles (GAAP) are considerably more generous (because they understate potential losses) than International Financial Reporting Standards (IFRS). | 银行和官员常常强调的资本比率有误导作用 因为它们包括了无法用来吸收损失的项目 如商誉和递延税收资产 相反 我们需要看有形权益与有形资产之比 我们还应该对衍生品会计非常小心 对于这个至关重要的技术问题 美国公认会计准则 GAAP 比国际财务报告标准 IFRS 的要求松得多 因为前者低估潜在损失 |
There is, in any case, no generally accepted opinion. | 无论如何 还没有一种意见得到普遍接受 |
There are no generally accepted procedures for aerospace objects. | 对航空航天物体来说并无普遍接受的程序 |
6. Preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. | 6. 依照一般接受的会计原则编制财务报表要求管理部门作出概算和假定 这些概算和假定对财务报表和所附说明中所报数额有影响 |
Delegations generally accepted the proposed changes to the financial regulations. | 各代表团大致上接受对财务条例拟议的改变 |
(q) Evaluate changes in accounting principles to determine the appropriateness of accounting principles and financial disclosure practices | (q) 评估会计原则的变化 以确定会计原则和公布财产的做法是否恰当 |
The generally accepted concept of place of business should be used. | 应采用普遍接受的 营业地 概念 |
Management reiterates that the Fund cannot intervene in the accounting practices of member organizations to enforce accrual accounting. | 管理层重申基金无法干预成员组织的会计实务 不能强迫他们采用权责发生制 |
The annual financial statements of the Tribunal for 2003 have been prepared in accordance with generally accepted accounting principles and the Financial Regulations and Rules of the United Nations, which were applied mutatis mutandis. | 2. 法庭2003年的年度财务报表是按公认的会计原则和 联合国财务条例 并在对其加以比照适用后 编制的 |
Competition in that arena had adhered to generally accepted international electoral standards. | 该政治舞台的竞争能够遵守普遍公认的国际选举标准 |
In taking these measures, each State is required to conform to generally accepted international regulations, procedures and practices and to take any steps which may be necessary to secure their observance. | 在采取这些措施时,每一国家都需遵守一般接受的国际规章 程序和惯例,并采取为保证这些规章 程序和惯例得到遵行所必要的任何步骤 |
The following basic principles are those which are generally accepted as shaping LOAC. | 以下基本原则被公认构成武装冲突法的原则 |
(d) Generally, income, expenditure, assets and liabilities are recognized on the accrual basis of accounting. | ㈣ 披露所采用的重要会计政策 是财务报表的组成部分 |
(v) Whether proper books of accounts have been kept where in the presentation of statements there are deviations of a material nature from the generally accepted accounting principles applied on a consistent basis, these should be disclosed | ㈤ 是否有适当编造账册 报表的列报格式如重大违反一贯适用的公认会计原则 应予披露 |
(v) Whether proper books of accounts have been kept where in the presentation of statements there are deviations of a material nature from the generally accepted accounting principles applied on a consistent basis, these should be disclosed | ㈤ 是否有适当编造账册 报表的列报格式如重大违反一贯适用的公认会计原则 应予披露 |
All parties have generally accepted relevant proposals in the Coordinator's Paper of March 2005. | 39 2005年3月的协调员文件就此提出的建议基本为各方所接受 中方方案基本采纳有关内容 |
All parties have generally accepted relevant proposals in the Coordinator's Paper of March 2005. | 42 2005年3月的协调员文件就此提出的建议基本为各方所接受 中方基本采纳有关内容 |
It is generally observed that most of them relate to birthing practices. | 不难看出 许多这些传统习俗都与生育有关 |
This principle is accepted generally both in the doctrine and in the practice of States. | 67. 在学说里以及在各国的实践里 这一原则都得到了普遍的接受 |
2. Review the present method of recognition of income so that its accounting policies and practices follow the United Nations Accounting Standards (para. 16). | 2. 审查目前确认收入的方法 使它的会计政策和做法遵循联合国系统的会计标准(第16段) |
65. Because neither national company legislation nor national generally accepted accounting principals (GAAP) frameworks have made broad environmental disclosures mandatory, disclosures in annual reports are usually confined to the largest enterprises, limited in extent and rarely comparable from enterprise to enterprise. | 65. 由于全国公司立法或全国一般公认的会计原则(公认的会计原则)体制均未规定广泛地透露环境情况为强制性的 透露的年度报告通常仅限于一些最大型的企业 其范围和程度有限 也极少可在企业与企业之间作出比较的 |
These checkups are voluntary and are generally accepted because prostitutes can see why they are necessary. | 这些检查都是自愿的 并且受到普通认可 因为妓女们能够理解她们为什么必须进行体检 |
It is generally accepted that FDI carries costs as well as benefits for the host country. | 15. 一种普遍接受的看法是 外国直接投资对东道国来说既有利益也有代价 |
If assessed according to generally accepted standards, Bulgarian medical doctors and scientists are of high quality. | 如果按普遍接受的标准来评估,保加利亚的医生和科学家都是高素质的 |
It was generally accepted that each large political party was entitled to a quota of judges. | 人们通常接受的看法是 每一个大的政党都有权获得一定数量的法官名额 |
In the rush, the new laws adopted have not always come up to generally accepted standards. | 这些匆忙通过的新法律并非都符合公认的标准 |
Recommendation 1. Review the present method of recognition of income so that UNHCR accounting policies and practices follow the United Nations accounting standards (para. 16). | 1. 审查目前确认收入的方法,使难民专员办事处的会计政策和做法符合 联合国会计标准 (第16段) |
(a) Review the present method of recognition of income so that its accounting policies and practices follow the United Nations System Accounting Standards (para. 16) | (a) 짳닩쒿잰좷죏쫕죫뗄랽램,틔뇣쯼뗄믡볆헾닟뫍ퟶ램ퟱ톭솪뫏맺쾵춳뗄믡볆뇪ힼ(뗚16뛎) |
Accounting standards, however, generally preclude environmental costs being treated as a prior period adjustment unless there is a change in accounting policy or unless there was a fundamental error. | 但是 根据会计标准 通常不能把环境成本视为前期调整 除非会计政策出现变化 或者除非出现重大差错 |
(a) The Administration should review the present method of recognition of income so that its accounting policies and practices follow the United Nations System Accounting Standards | (a) 탐헾늿쏅펦떱짳닩쒿잰쫕죫좷죏뗄랽램,틔뇣쯼뗄믡볆헾닟뫍ퟶ램ퟱ톭솪뫏맺쾵춳뗄믡볆뇪ힼ |
The maintenance of the books and records and the preparation of the annual financial statements in accordance with generally accepted accounting principles and with the Financial Regulations of the United Nations which were applied mutatis mutandis are the responsibility of Tribunal's Registrar. | 法庭的书记官长负责保存账簿和记录 并根据公认的会计原则和 联合国财务条例 和在对其加以比照适用后 编制有关年度财务报表 |
131. Article 94 of UNCLOS requires the flag State to take measures to ensure safety at sea with regard, inter alia, to the maintenance of communications. Such measures must conform to generally accepted international regulations, procedures and practices. | 131. ꆶ몣퇳램릫풼ꆷ뗚뻅쪮쯄쳵맦뚨,뒬웬맺펦닉좡듫쪩좷놣몣짏낲좫,냼삨캬돖춨톶ꆣ헢킩듫쪩뇘탫럻뫏튻냣뷓쫜뗄맺볊맦헂ꆢ돌탲뫍맟샽ꆣ |
16. The purposes and objectives, principles and guidelines that follow can only be regarded as generally accepted considerations at this stage of the development of nuclear weapon free zones, formulated on the basis of existing practices and experiences. | 16. 从这方面得出的宗旨和目标 原则和指导方针仅可视为是在无核武器区的目前发展阶段,依据现有的作法和经验,得到普遍接受的情况 |
5. The Board confirmed that organizations have generally complied with the common accounting standards for the biennium 1996 1997. | 5. 审计委员会证实各组织在19961997两年期中一般都遵守共同会计标准 |
It is generally accepted that a person cannot be successful in life without a lot of hard work. | 人们普遍认为吃得苦中苦 方为人上人 |
There had been no argument about the word recommendations it was generally accepted for the sake of consensus. | 对于 建议 一词没有什么争议 为了达成共识 一般来说它是可以接受的 |
Although such numbers may not be precise they are generally accepted to be in the correct order of magnitude. | 虽然这些数字可能不准确 但人们一般同意这些数字的数量级是正确的 |
It is generally accepted that treaties which are incompatible with armed conflict are suspended during the period of incompatibility. | 78. 人们普遍同意 与武装冲突相矛盾的条约会在相矛盾时期暂停适用 |
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