1) criterion of authenticity
真实性标准
1.
There have been controversial views of the criterion of authenticity between the perspectives of accounting and law with the focus on the debate of"decision availability"and "fact in law".
一直以来,会计学和法学对真实性标准的不同见解存在于决策有用与法律真实的辩论。
2) "objective truth"standard
客观真实标准
1.
But there are three criteria to judge in theory, that is“objective truth”standard followed by the traditional standards,“accounting truth”standard proposed by the accounting theory circles and the“legal truth”standard proposed by the law theory circles.
但在理论上有三种判断的标准,即传统上遵循的客观真实标准,会计学界提出的会计真实标准与法学界提出的法律真实标准。
3) "accounting truth"standard
会计真实标准
1.
But there are three criteria to judge in theory, that is“objective truth”standard followed by the traditional standards,“accounting truth”standard proposed by the accounting theory circles and the“legal truth”standard proposed by the law theory circles.
但在理论上有三种判断的标准,即传统上遵循的客观真实标准,会计学界提出的会计真实标准与法学界提出的法律真实标准。
4) "legal truth"standard
法律真实标准
1.
But there are three criteria to judge in theory, that is“objective truth”standard followed by the traditional standards,“accounting truth”standard proposed by the accounting theory circles and the“legal truth”standard proposed by the law theory circles.
但在理论上有三种判断的标准,即传统上遵循的客观真实标准,会计学界提出的会计真实标准与法学界提出的法律真实标准。
5) substantial criterion
实质性标准
6) substantive standard
实质性标准
1.
Relevant rules and regulations, stipulated by "The Provisions on Foreign Investors’ Merging Domestic Enterprises" and the recently released"Antimonopoly Law", have been given for the substantive standard and the conditions of foreign monop- olistic merges, but much content in them need to be further clarified.
无论是《关于外国投资者并购境内企业的规定》还是新近出台的《反垄断法》均对外资并购反垄断的实质性标准和条件给予了列举式规定,但许多内容需要进一步明确。
补充资料：德国国家标准(见德国标准化学会、德国标准体系)
德国国家标准(见德国标准化学会、德国标准体系)
National Standards of Germany: see Deutsches Institut für Normung, DIN;standards system of Germany
Oeguo Guol心日icozhun德国国家标准(Natio.吐S加Ln山切曲of Gen”旧ny)见德国标准化学会;德国标准体系。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条