摘要
会计准则的国际趋同是不可逆转的历史潮流,中国的财务会计也从"国家化"向"国际化"加速迈进。文章以《国际会计准则》中的英文术语为切入点,对其特征与应用进行解析,以帮助会计人员更准确地理解、掌握该准则,同时也希望对会计人员学好会计英语有一定的帮助指导作用。
The international convergence of accounting standards is an irreversible historical trend, China’s financial accounting is accelerating to internationalize. Based on the English terms of IAS, this paper aims to analyze its features and applications. We hope to help the accountant to understand and master the standards more accuracy, and to give the learners some assistance.
出处
《中国科技术语》
2014年第6期35-38,共4页
CHINA TERMINOLOGY
