
新会计准则较旧会计准则()。
A.存货发出计价,取消"先进先出法",一律采用"后进先出法"
B.计提的资产减值准备不得转回,只允许在资产处置时,再进行会计处理
C.加大对关联交易的披露
D.缩小了合并报表范围
E.除极少数事项外,新会计准则体系已与国际财务报告准则实现了趋同


A.存货发出计价,取消"先进先出法",一律采用"后进先出法"
B.计提的资产减值准备不得转回,只允许在资产处置时,再进行会计处理
C.加大对关联交易的披露
D.缩小了合并报表范围
E.除极少数事项外,新会计准则体系已与国际财务报告准则实现了趋同
根据所提供的首字母,在空格处填入恰当的单词。注意首字母无需再写。
Thus, it is necessary to have trade organizations setting up laws and rules to c_________oordinate and govern the international activities. These trade organizations could be intergovernmental organizations such as United Nations,abbreviated as UN, World Trade organization, abbreviated as WTO, or business organizations, such as International Chamber of Commerce, abbreviated as ICC. Different from ICC, some organizations only s________pecialize in particular industries. such as International Chamber of Shipping, abbreviated as ICS, International Association of Insurance Supervisors abbreviated as IAIS.
These trade organizations have been o_______ practices in international trade and worked out laws and rules that regulate trade behaviors together with laws of states i______ in international trade. It is very important to be well acquainted with this laws rules and regulations when conducting business internationally.
By starting this course, we should be familiar with at least one International Convention of UN CISG-- it is the a_________ of United Nations Convention on Contracts for the International Sale of Goods, two international trade rules set by ICC--They are INCOTERMS 2010 and UCP 600, and know about some relevant domestic laws such as Contract Law, Foreign Trade Law, Customs Law, Arbitration Law, Law on Negotiable I________, Law on Import and Export Commodity Inspection.
CISG is a uniform international sales law. It was developed by UNCITRAL and sighed in 1980. It came into force on January 1st, 1988. As of May 2016, it has been r_______ by 86 states. How about China? China rectified CISG on December 11, 1986. There were two d________保留条款 then. The "Written Form"" declaration has been withdrawn since August 1st, 2013. The other declaration that restricts the application of CISG only among Contracting States is still valid.
What is the difference between laws, rules, customs or practice? The biggest difference is that rules, regulations, customs and practice have no b______ effect法律约束力, unless being i________ into contracts by concerned parties.