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7. accounting practices
7. 会计方法

accounting practices (para. 35)
会计方法(第35段)

accounting practices and policies
会计实务和政策

a. accounting practices and policies
a. 会计实务和政策

:: alignment with best accounting practices
* 与最佳会计做法保持一致；

new accounting standards and consolidated accounting practices
新的会计准则和合并会计实务

further guidance and recommended accounting practices requested.
要求进一步提供指导和推荐核算惯例。

changes in accounting practices and policies in the biennium
两年期内会计实务和政策的变动 2

a. changes in accounting practices and policies in the biennium
a. 两年期内会计实务和政策的变动

standard accounting practice
会计准则

(j) standardize field office accounting practices (para. 110).
(j) 使外地办事处的会计做法标准化（第110段）。

refinement in accounting practice
(p) 完善会计做法

i. current accounting practice
一. 现行会计做法

the new recommendations promote the adoption of standardized and internationally recognized accounting practices.
新建议倡导采用标准化、国际公认的会计方法。

harmonization of accounting practice internationally
(m) 国际范围会计做法的协调

(d) inventory accounting practice.
(d) 库存核算方法。

(q) refinement of accounting practice
(p) 完善会计做法

26. best accounting practices prescribe the use of full accrual accounting for post-retirement benefits.
26． 最佳的会计做法规定对退休后福利采用全额应计制会计方法。

public sector regulation of accounting practice
会计做法的公营部门管制

critically evaluate and apply relevant accounting standards through a study of conventional and alternative accounting practices
通过研究常规的和其他会计做法，批判性地评估和适用有关会计标准