国际会计惯例 meaning in Chinese

international accounting practice

The enterprise accounting system officially issued by the ministry of finance on december 29 , 2000 effectively coordinates the chinese accounting system and international accounting practice and fully embodies the containment of the institutional distortion of accounting information
摘要财政部于2000年12月29日正式发布的《企业会计制度》对中式会计制度与国际会计惯例进行了有效接轨，充分体现了对会计信息制度失真的歇制。
Chapter two , asset reorgnization of listed company consists of 4 forms : merger and acquisition , share transferring , asset stripping and assets exchange , this chapter combining some international accountancy conventions and our country ' s existing accountancy regulations , probes into the accenting problems revolved in the main 4 forms of asset reorgnization of the listed company , points out some problems about current accounting process and accounting informations disclosure in asset reorgnization of listed company and proposes some relating improvement suggestiongs
第二章，上市公司资产重组主要分为四类：对外购并扩张、股权转让、资产剥离和资产置换，本章对这四种主要的资产重组方式中所涉及到的会计问题，结合国际会计惯例及我国现有的会计规范，进行深入的探讨，指出当前上市公司资产重组的会计处理及会计披露中存在的一些问题和提出一些改进建议。