The accountant must follow with copetence the promulgations of the Accounting Principles Board(APB) and Financial Accounting Standards Board (FASB), among others.

 
  • 除了其他文件以外,會(huì )計師必須具備理解美國會(huì )計原則委員會(huì )和美國財務(wù)會(huì )計準則委員會(huì )公告的能力。
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