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1·Accounting practice needs certain guidelines to action.

会计实践需要行动指南。

2·Persist to align with international accounting practice.

持续国际惯例整合。

3·How theory informs financial and management accounting practice.

财务会计理论方法有机结合。

4·Accountants are required to judge the materiality in accounting practice.

会计师需要在实践中来判断重要性。

5·Different countries have different reflection in their accounting practice.

谨慎性原则在各国的会计实务中都有不同的体现。

6·It is an abstract from an accounting practice out of theory to guide practice.

它是从会计实践中抽象出来，用以指导实践的理论。

7·Article 12 Renminbi shall be the basic accounting currency in accounting practice.

第十二条会计核算以人民币为记帐本位币。

8·Accounting simulation practice is a new way of reform of accounting practice teaching.

会计模拟实习是会计实践教学改革的新形式。

9·This principle has been widely used in our country's accounting practice for a long time.

长期以来，这一原则在我国会计实务中应用广泛。

10·Discuss the importance of professional judgment and ethical conduct in accounting practice.

讨论会计实践中职业判断和道德行为的重要性。