制订的会计准则称之为《标准会计实务公告》(Statements of Standard Accounting Practice，简称SSAP)，于1971年开始发布。
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计 实 务 准 则 》 (Statements of Standard Accounting Practice) 会 计 指 引 》 ( Industry Accounting Guidelines )
双语例句
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This paper studies the preparation of cash flow statements, which is important not onlyin the teaching ofAccountingStandard for Business Enterprises-Cash Flow Statements but also in practice.