法律英语词汇“Accounting standards”的翻译、意思、用法、释义-法律词典

单词	Accounting standards
释义	會計標準 A body of rules regulating the format and content of financial statements. In practice, the requirements of the Hong Kong Society of Accountants Statement of Standard Accounting Practice must be complied with: Re House of Fraser plc (1987) BCLC 293 (CS). Company directors must ensure that the company’s financial statements are made out in accordance with applicable accounting standards: Companies Ordinance (Cap 32) s 121(4). If the financial statements would not otherwise give a true and fair view of the company’s activities due to the fact that not all the relevant information and explanations which, to the best of the auditors’ knowledge and believe, are necessary for their audit, the auditors shall state the fact in their report: s 141(6). See also Accounting period. 規管財務報表形式及內容的一套規則。在實務上，必須遵從香港會計師公會的會計實務準則： Re House of Fraser plc (1987) BCLC 293 (CS)。公司董事必須確保公司的財務報表遵從適用規定編製：《公司條例》（第32章）第121(4)條。如果財務報表未能真實而公平地反映公司的業務狀況，因為核數師沒有取得所有盡其所知所信對其審計工作而言乃屬必需的資料及解釋，則須在報告書內述明有關事實：第141(6)條。另見 Accounting period。
随便看	Moneylending Money market Money of account Money order Money paid by mistake Monogamy Monopoly Month Moody's Investors Service Moot Appeal as of right Appeal bail Appeal, Court of Appeal de novo Appearance Appearance by defendant Appearance under protest Appellant Appellate Appellate jurisdiction Appendant Appendant power Appendix Appertaining Applicant

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