Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.
第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。
The matching principle governs the recording and reporting of expenses, which goes hand in hand with the revenue principle to govern income recognition in accounting.
配比原则规定费用的记录和列报方法，这一原则与收入原则一起规定会计中的利润确认。
According to Generally Accepted Accounting Principle (GAAP) and International Financial Reporting Standards (IFRS), this thesis analyzes the accounting standards of China in comparison to Kenya.
本论文根据一般公认会计原则和国际财务报告准则，分析并考查了中国和肯尼亚的会计准则情况。
So, studying the law of the calamitous accident report of our country and probing into reporting the principle and reporting the method of the accident, both to media and reporter, it is a very important subject.
因此，研究我国灾难性突发事件报道的规律，探讨突发事件的报道原则和报道方法，对于媒体和记者来讲，是一个十分重要的课题。
The traditional income report model based on historical cost, matching principle and conservatism principle is adapted to the economic environment of industrial age and the goal of reporting entrusted responsibility.
传统的以历史成本、收入的实现&配比以及稳健原则为基础的收益确定模式，适应了工业时代的经济环境和报告受托责任的会计目标。
The article also compares the gross method and the net method in revealing financial statements, and concludes that the net method is more conform to the authentic principle of accounting and should be the chief method in recognizing, measuring and reporting the inventory items in accounting practice.
同时分析了总价法与净价法对报表揭示的影响，认为净价法更符合会计的真实性原则，是会计实务在确认、计量和报告存货项目时首选的方法。
The objectivity and tendentiousness of news is the basic theoretical problem of the news idea and also the news service problem about the reporting principle and reporting means.
新闻的客观性和倾向性是有关新闻理念的基本理论问题，同时也是涉及报道原则和报道方式的新闻业务问题。
The article introduces the design principle of the hard wares and soft wares for a remote data-reporting system controlled by a computer.
介绍了微机控制远距离报数系统的硬件、软件的设计原理。
The application of principle of Shewhart control charts in patient safety reporting system
休哈特控制图原理在医疗安全信息报告中的应用探讨
The conservatism principle is extensively applicable to the processing and reporting of a great variety of accounting practice, for the basic purpose of conservatively reflecting the financial position of a business entity.
谨慎性原则可以广泛适用于企业各种会计事项的处理与报告，其根本目的在于谨慎地反映企业的财务状况。
Management accountants usually consider the basic principle of gathering and reporting information that is useful to managers.
管理会计师主要考虑收集和报告对管理者有用的信息。