以下为句子列表：
英文: An alphabet soup of institutions -- from the AICPA (American Institute of Certified Public Accountants) to the SEC and the ASB (Auditing Standards Board), EITF (Emerging Issues Task Force) and FASB (Financial Accounting Standards Board) to the POB (Public
中文: 一堆七荤八素的机构--从美国注册会计师协会到美国证监会，再到审计准则委员会，紧急问题工作组，财务会计准则委员会再到公众监督委员会--所有这些机构在我们的职业规范框架中都发挥了重要作用。
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英文: Article 51 Commercial banks should keep financial accounting reports, business contracts and other data in accordance with relevant State regulations.
中文: 第五十一条商业银行应当按照国家有关规定保存财务会计报表、业务合同以及其他资料。
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英文: B: Financial accounting is about recording the day-to-day income and expenditure of the company: sales and purchase, wages and salaries, petty cash and expenses.
中文: 财务会计把公司日常的收入、支出记录下来，包括：销售和采购、工资、零星现金支出。
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英文: GAAP - Generally Accepted Accounting Principles. Rules set by the Financial Accounting Standards Board (FASB) that govern how to prepare financial statements like the balance sheet and income statement.
中文: 公认会计准则-是一套由财务会计标准委员会建立的准则，规定如何建立财务报表，如资产负债表和收益表/损益表.
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英文: In 2006, Ministry of Finance issued enterprise accounting basic standards which is not only a financial accounting concept but also a accounting regulation.
中文: 摘要2006年财政部发布的企业会计基本准则既是一份财务会计概念，又是一部会计规章。
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