| 单词 | Fourth Company Law Directive |
| 释义 | Fourth Company Law Directive Fourth Company Law Directive An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the going-concern concept, and the prudence concept. In 2006 it was superseded by the Company Reporting Directive and the Statutory Audit Directive. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。