负责财务制度、流程及会计制度的执行、维护和更新。
The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule.会计规则的制定目标是形成高质量会计规则的根本性决定因素。
But Repo 105 took advantage of an accounting rule called SFAS 140, which enabled Lehman to reclassify such borrowing as a sale.但是“回购105”利用了美国财务会计准则第140号规定的漏洞，根据该项规定，雷曼公司可以将此种借款重新划分为出售。
The professional ethics of accounting is neglected while we are strengthening law regulations and the construction of accounting rules.我们在强调法律制约和会计准则建设的同时，却淡忘了会计职业道德规范问题。
The accounting law is a major principle and procedure, and how to operation it relys on a series of laws and regulations and accounting rules.《会计法》是一个大的原则或程序，具体如何操作，还要靠一系列的会计法律法规及规章制度来明确。
America's accounting rules, like its tax code, are creaking under bolted-on guidance.美国的会计准则，像其税法一样，于紧锢的准则下孱弱多疾。
