Article 1 these standards are formulated in accordance the accounting standards for enterprises - basic standards for the purpose of regulating the recognition and measurement of the revenues , and the disclosure of the relevant information 第一条为了规范收入的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
Function of finance , is one of basic contents of the finance fundamental theories , is also the basic role and important accordance for normalizing fiscal activities and establishing the target of fiscal reform in the practices 财政职能，是财政基础理论的核心内容之一，又是在实践中规范财政活动的基本准则和确立财政改革目标的重要依据。
Article 1 with a view to regulating the recognition and measurement of borrowing costs , and the disclosure of relevant information , the present standards are formulated according to the accounting standards for enterprises - basic standard 第一条为了规范借款费用的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
The third part analyze the basic principles of taxation basic law , which is the inner spirit of taxation basic law and play an important role in its legislation and implement 第三部分分析税收基本法的基本原则。税收基本法的基本原则是贯穿于所有税收基本法法律规范的基本准则和内在精神，对税收基本法的立法和实施具内容提要有重要的作用和影响。
Article 1 with a view to regulating the recognition and measurement of business combinations , and disclosure of relevant information , the present standards are formulated according to the accounting standards for enterprises basic standards 第一条为了规范企业合并的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
Article 1 to standardize the confirmation and measurement of the impairment of assets , and the disclosure of relevant information , these standards are formulated according to the accounting standard for business enterprises - basic standards 第一条为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
Article 1in order to regulate the recognition and measurement of long - term equity investments , and disclosure of relevant information , these standards are formulated in the light of the accounting standards for enterprises - basic standards 第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
Hon ng leung - sing raised a question on matters relating to the basic criteria adopted for making the appointments of members of the public to advisory and statutory bodies , and mechanism for reviewing matters relating to the appointments 吴亮星议员就委任社会人士为谘询及法定机构成员所采用的基本准则，以及该等委任事宜的检讨机制等事项提出质询。
Article 1 with a view to regulating the recognition and measurement of reinsurance contracts , and the presentation of relevant information , the present standards is formulated according to the accounting standards for enterprises - basic standards 第一条为了规范再保险合同的确认、计量和相关信息的列报，根据《企业会计准则- -基本准则》 ，制定本准则。
Article 1 with a view to regulating the recognition and measurement of enterprise income taxes and the presentation of relevant information , the present standards are formulated according to the accounting standards for enterprises - basic standards 第一条为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则- -基本准则》 ，制定本准则。
