The present paper discusses the inevitability, manifestation and countermeasure of such contradictions in accountancy system, accountancy rule and tax law in the market-oriented economy. 本文就我国市场经济条件下,会计制度、会计准则与税法的矛盾的必然性、表现及对策等内容作些探讨。
Thus do accounting rules approach perfection. 因此，会计规则接近完美。
The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule. 会计规则的制定目标是形成高质量会计规则的根本性决定因素。
Consider the international accounting rule that governs consolidation, which defines when a company should include its investments in its accounts. 考虑国际会计准则下的公司合并，该由谁决定公司应该于何时把投资计入自己的账户呢。
It's time for China to comply with international accounting rules? 中国会计准则与国际趋同:是生逢其时,还是为时尚早?