changes in accounting principles

基本解釋

Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.
雖然這兩個(gè)委員會在會計(jì)準(zhǔn)則方麪聯(lián)系非常密切，他們在關(guān)於如何辨別壞賬和貸款的公証價(jià)格的預(yù)訂更改的實(shí)際操作産生分歧。
The historical changes in accounting principles, financial statements may be significantly changed in the short term profits of listed companies, investors have an important role as a guide.
會計(jì)準(zhǔn)則的歷史性變革，可能會極大地改變財(cái)務(wù)報(bào)表數(shù)據(jù)，使上市公司利潤短期內(nèi)發(fā)生劇烈變化，對投資者有著重要的指導(dǎo)作用。
At the same time, the historic reform of accounting principles can greatly change the data of financial report forms and make the profits of listed companies have great changes in a short time.
同時(shí)，會計(jì)準(zhǔn)則的歷史性變革，能在很大的程度上改變財(cái)務(wù)報(bào)表數(shù)據(jù)，從而使上市公司的利潤在短期內(nèi)發(fā)生較大變化。