| 释义 |
accounting standard (also accounting rule) noun [countable] (accounting 会计) a law that describes the way in which amounts must be recorded in a company's financial records 会计准则◆under accounting standard frs 17, companies must adjust their profits for changes in the value of their pension fund. 根据《财务报告准则》第 17 号会计准则的规定，公司必须随着养老基金价值的变化调整其利润。 international accounting standards |