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词汇 accounting rule
释义 acˈcounting ˌstandard ( acˈcounting ˌrule)

noun

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() a law that describes the way in which amounts must be recorded in a company's financial records会计准则Under accounting standard FRS 17, companies must adjust their profits for changes in the value of their pension fund.根据《财务报告准则》第 17 号会计准则的规定,公司必须随着养老基金价值的变化调整其利润。 International Accounting Standards
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