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1·Accounting policy is the basis of producing accounting information.

会计政策是企业会计信息生成的基础。

2·However, the choice of accounting policy will be affected by many factors.

然而，在实施会计政策选择时，要受到多个因素的影响。

3·The accounting policy option permeates through the entire accounting process.

会计政策选择贯穿于企业整个会计过程。

4·It firstly explains the concept of financial accounting policy and why it is being.

首先，说明了会计政策的概念及其产生的原因。

5·For a corporation, the process of income tax planning is a process of choosing accounting policy.

企业进行所得税筹划的过程，也是一个会计政策选择的过程。

6·The accounting policy choice's theory question also relates the accounting standards the formulation.

会计政策选择的理论问题还关系到会计准则的制定。

7·Voluntary accounting policy change is among the core content of the research of positive accounting theory.

自发性会计政策变更一直是实证会计理论研究的核心内容之一。

8·Accounting policy is not merely an accounting problem but concerns the operation of the whole national economy.

会计政策不单纯是一个会计问题，它涉及到整个国民经济的运行。

9·Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.

会计政策是直接影响会计报表数字的会计原则、程序、方法等。

10·The accounting policy, an important respect in influencing enterprises' financial information quality, covers extensively.

会计政策涵盖的内容十分广泛，是影响企业财务信息质量的一个重要方面。