为更好地做好国际会计准则的翻译工作,规范会计名词的翻译,财政部会计准则委员会决定从国际会计准则委员会认可的关键词汇中,选出若干可能引起翻译争议的词汇,广泛征求国内会计界的意见。本刊现 In order to do a better job of translating international accounting standards and to regulate the translation of accounting terms, the MOF’s Accounting Standards Committee decided to select from the key words approved by the International Accounting Standards Board a number of terms that may cause translation disputes and solicit domestic accounting Community opinion. This issue appears