Glossary entry

Chinese term or phrase:

<<会计基础工作规范>>

English translation:

BASIC ACCOUNTING PRACTICE

Added to glossary by Shang
Jun 2, 2004 11:20
19 yrs ago
Chinese term

<<会计基础工作规范>>

Non-PRO Chinese to English Bus/Financial Accounting accounting laws and regulations
From "Accounting Principles" course outline:

会计法规基本知识 - 讲述会计法概述,和概述及概述.

Proposed translations

5 hrs
Chinese term (edited): <<��ƻ�������淶>>
Selected

BASIC ACCOUNTING PRACTICE

BASIC ACCOUNTING PRACTICE
“工作规范”在此即是惯例/实务(practice)
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4 KudoZ points awarded for this answer. Comment: "Thank you all. I have drawn from OzeThai (assumptions), Denyce (correct translation of 企业会计准则) and Shang for 工作 = practice. Translated as: Basic knowledge of accounting laws and regulations - gives an overview of accounting law, and overviews of "General Financial Regulations for Business Enterprises", "Accounting Standards for Business Enterprises" and "Basic Norms for Accounting Practice". "
+1
10 mins
Chinese term (edited): <<��ƻ�������淶>>

"Basic Regulations for Accounting"

The title can be translated as "Basic Regulations for Accounting."
Peer comment(s):

agree Chinoise
4 mins
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+1
3 hrs
Chinese term (edited): <<��ƻ�������淶 >>

basic assumptions of accounting / application of basic or generally accepted accounting principles

If it is "assumption" then it would refer to the economic entity assumption, the going concern assumption, the monetary unit assumption, and the periodicity assumption. MInd you, I can't resist thinking this could have been translated into Chinese from the English phrase "GAAP" or Generally Accepted Accounting Principles. Why? Firstly, if it is basic then surely it must be generally accepted. Secondly, if it is working or in current use, surely it must also be accepted.
Peer comment(s):

agree Chinoise
5 hrs
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+1
3 hrs
Chinese term (edited): <<��ƻ�������淶>>

Basic Accounting Standards

《会计基础工作规范》是对各单位的会计凭证、会计账簿、会计报表、会计档案、会计工作交接等基础工作提出规范化要求。
http://www.fahnet.com/xsjl/kjlt/d4j/02.htm

"Assistance to the China Accounting Standards Committee (CASC) would comprise: the development and publication of a series of accounting standards, additional to those already undertaken (including basic accounting standards, reporting standards, and selected sector and business standards)..."
http://www.worldbank.org.cn/English/content/168t1215126.shtm...

PLEASE read page 27 and 28 of this article at: http://www.handels.gu.se/epc/archive/00001499/01/Ma_1999_21....
Peer comment(s):

agree Chinoise
5 hrs
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