...机构具有独立性和广泛的代表性 目前，FASB已经发布了130多号财务会计准则公告（Statements of Financial Accounting Standards）和6辑财务会计概念公告（ Statements of Financial Accounting Concept） （4）一般公认的会计原则（Generally Accepted Account...
双语例句
1
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statementsstandards and enterprise group's financial reports.
Article 2 the Company shall prepare and make disclosure of notes to financialstatements according to the requirements of the AccountingStandards for Enterprises and the present Provisions.
第二条公司应按照《企业会计准则》和本规定的要求，编制和披露财务报表附注。
3
The accountingstandards require to change the presentation of the items of the financialstatements;