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1·In 2010, the JABS will publish a special issue on Accounting Changes and Issues.

在2010年，JABS将出版一期主题为“会计变革与问题”的专刊。

2·We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.

研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。

3·Mandatory accounting changes is among the core content of the research of positive accounting theory.

强制性会计政策变更是实证会计理论研究的核心内容之一。

4·Among methods of earnings management, the main method is accounting changes in Chinese listed companies.

在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。

5·Opening up your company's financial records and making necessary accounting changes are often part of the price of going public.

公开公司财务记录、使账目进行一些必要的改变，是公司上市所要付出的代价之一。

6·Without the accounting changes and the effects of lower interest payments, profits have grown no more spectacularly in the past five years than in 1993-97.

如果没有会计准则的变化以及低利息费用的影响，过去五年利润的增长并不如1993 - 1997年表现得那样出色。

7·Parallel changes in accounting rules will now bring the most common forms of securitizations onto the balance sheet.

会计规则的平行改变现在将证券化最常见的形式带入资产负债表。

8·Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually.

一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。

9·And next year, Banks face accounting rule changes and capital requirements that could further restrict their ability to make loans.

明年，银行将面对新的会计规则和资本需要量，这将进一步限制它们的贷款能力。

10·Changes to international accounting rules in mid-October now mean that many more Banks can reclassify assets so they are not subject to mark-to-market accounting.

十月中旬的国际会计规则的变更可能意味着更多的银行将重新给其资产分类，不在紧盯调至市价的会计方法。