 |
| Chinese | English |
| 会计核算标准 | basis of accounting (包括:现收现付会计制 (cash basis of accounting)，权责发生会计制 (accrual basis of accounting)) |
| 标准会计惯例说明 | Statement of Standard Accounting Practice |
| 标准化会计 | standardised accounting |
|
| Chinese | English |
| 会计核算标准 | basis of accounting (包括:现收现付会计制 (cash basis of accounting)，权责发生会计制 (accrual basis of accounting)) |
| 标准会计惯例说明 | Statement of Standard Accounting Practice |
| 标准化会计 | standardised accounting |