提示：点击例句中的单词，就可以看到词义解释

On the Vocational Judgment Ability under the New ASBE

论新企业会计准则下会计职业判断能力

The new ASBE issued in2006 eliminated the items of deferred expenses and accrued expenses from the balance sheet .

2006年颁布的新会计准则取消了待摊费用和预提费用科目，资产负债表中取消了待摊费用和预提费用项目。

In particular , the difference is enlarged after the new ASBE , such that the corporations have to adjust the pay taxes with the cost increasing .

特别是新《企业会计准则》颁布以后，从某种程度上说，这种差距正在日益扩大，使得企业不得不增加成本去进行纳税调整。

Since the formulation of Accounting Standards for Business Enterprises ( ASBE ), with the progress of China entering into WTO and the globalization of world economy , the internationalization of ASBE has been a tendency .

《企业会计准则》颁布以来，随着入世进程的步步推进和全球经济的一体化，与国际会计接轨、会计准则国际化已是大势所趋。

As well , by introducing a broad asset impairment test and by adopting updated definitions of accounting elements similar to that of ifrss , the ASBE moves Chinese accounting practice further in the direction of international standards .

参考答案而且，通过引进广泛的资产减值测试以及采用与《国际财务报告标准》相类似的最新的会计要素定义，《商务企业会计准则》把中国会计实践朝着国际标准的方向推进了一大步。