Section 2 then gives an account of financial accounting principles.

第2节，然后给出了一个财务会计原则的帐户。

It also includes assessing the accounting principles used and significant estimates made by management.

它还包括评估使用的会计原则和重大估计管理层做出的。

Accounting principles differ somewhat between investments in stock and in bonds. For this reason, separate controlling accounts are used in the general ledger for each type of investment.

债券投资和股票投资所适用的会计原则有些不同，因此，这两种形式的投资应使用备自单独的分类账账户。

Are they reviewing the lessons on accounting principles?

他们是否在复习会计原理?。

I'm studying accounting principles, philosophy, calculus, English among others.

我学会计原理，哲学，微积分，还有英语等其它课程。

The Generally Accepted Accounting Principles are rules adopted by the accounting profession, including some principles, such as the Principles of Cost, Objectivity, Realization, and Consistency.

《公认的会计准则》便是会计行业所遵循的规则，包括一些原则，譬如成本原则、客观原则、实现原则、一贯原则等。

The common set of accounting principles, standards, and procedures.

一套通用的会计原则、标准及程序。

In a different century Law would have invented what we now call generally accepted accounting principles. In 1720 his grand scheme crashed and he fled into exile.

如果身处另一个时代，也许洛能够发明出我们现在所说的公认会计原则。1720年，他的宏伟计划遭遇滑铁卢，惨遭流放。

Accounting principles are also referred to as standards.

会计原则也可称作会计标准。

The first chapters introduce the basic accounting principles, providing a structure for examining some of the alternative approaches to income measurement and valuation.

第一章介绍了基本的会计原则，为审查收入测量和估价的各种途径的一些结构。

In a different century Law would have invented what we now call generally accepted accounting principles.

如果身处另一个时代，也许洛能够发明出我们现在所说的公认会计原则。

It aims to keep things simple, yet maintains the true accounting principles.

它的目标是让事情变得简单，却保持真正的会计原则。

This paper analyzes the practical methods and effect of bilingual education of accounting principles and then puts forward several countermeasures.

本文分析了开展《会计学原理》双语教学的实施方法与实际效果，提出了有效开展双语教学的几点对策。

Twelve accounting principles have been prescribed for Business Accounting Standards, but some practices are bothered by the fuzzy features of some principles.

虽然我国《企业会计准则》中规定了十二大会计原则，但有些会计原则在具体执行中存在模糊性。

Review the annual financial statements, and consider whether they are complete, consistent with information known to committee members, and reflect appropriate accounting principles.

评价年度财务报告，确定是否完整、是否与委员会成员掌握的信息一致、是否遵循了适当的会计原则。

Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.

最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。

Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by GAAP.

管理会计不受公认会计原则的制约，而财务会计受公认会计原则的限制。

Auditor's opinion which states that financial statements do not fairly present the financial position, results of operations, or cash flows in conformity with generally accepted accounting principles.

是指认为企业的一份财务报表未按公认会计原则反映，或未精确、公正披露企业重要资料及真实财务状况的审计意见。

Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.

从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。

Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets.

但笔者认为用换出资产的账面价值作为换入资产的入账价值，与会计的基本原则谨慎性，相关性，可靠性不相适宜。

Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors.

第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。

Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.

会计选择是实证会计研究的重心，目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。

First of two courses which covering principles , methods and applications of current and proposed Generally Accepted Accounting Principles.

两项课程，包括原则，方法和应用现有和拟议公认会计原则。

It includes instruction in posting transactions to accounts. record-keeping systems. accounting software operation. and general accounting principles and practices.

主要课程包括：交易帐户指令、记录系统、会计软件操作以及会计原则方法。

First of two courses which covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP).

两项课程，包括原则，方法和应用现有和拟议公认会计原则（GAAP）。

Describe the accounting principles involved in asset valuation.

叙述资产计量的会计原则。