Lease; accounting standard; lessee; accounting policy choosing;

租赁；会计准则；承租人；会计政策选择；

Accounting policy is the basis of producing accounting information.

会计政策是企业会计信息生成的基础。

Color financial accounts by using accounting policy.

利用会计政策粉饰财务报表；

Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.

会计政策是直接影响会计报表数字的会计原则 、 程序 、 方法等.

Accounting policy choice is one of the focus fields in positive accounting theory research.

会计政策选择是实证会计理论研究的核心内容之一。

Voluntary accounting policy change is among the core content of the research of positive accounting theory.

自发性会计政策变更一直是实证会计理论研究的核心内容之一。

Whether accounting conservatism principle can be carried out efficiently relationship with the consequences of accounting policy.

会计稳健性原则是会计政策制定的向导,会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息息相关.

It firstly explains the concept of financial accounting policy and why it is being.

首先，说明了会计政策的概念及其产生的原因。

Chapter five probes into relation between the accounting policy choice and the tax saving.

第五章探讨会计政策选择与税收筹划之间的关系,分析了理论界一些错误的观点.

For a corporation, the process of income tax planning is a process of choosing accounting policy.

企业进行所得税筹划的过程,也是一个会计政策选择的过程.