John Smith and Li Wei are talking about Chinese accounting standards.
John Smith
中国的会计准则体系包括哪些内容？Zhōngguó de kuàijì zhǔnzé tǐxì bāokuò nǎxiē nèiróng? TranslateWhat is the content of the Chinese accounting standard system?
Li Wei
这个体系包括基本准则、具体准则和应用指南。Zhè ge tǐxì bāokuò jīběn zhǔnzé、jùtǐ zhǔnzé hé yìngyòng zhǐnán. TranslateThe system is composed of Basic Standard, specific standards and application guidance.
John Smith
中国的会计准则很独特。Zhōngguó de kuàijì zhǔnzé hěn dútè. TranslateThe Chinese accounting standards are quite unique.
Li Wei
对，以前的会计体系是和计划经济体制相适应的体系。 Duì, yǐqián de kuàijì tǐxì shì hé jìhuà jīngjì tǐzhì xiāng shìyìng de tǐxì. TranslateYes. The previous accounting system was a system that was adapted to the planned economic system.
John Smith
但现在中国修订会计法了，对吧？Dàn xiànzài Zhōngguó xiūdìng kuàijìfǎ le, duì ba? TranslateBut now China has revised its accounting law, right?
Li Wei
对。原有的会计准则基本上被国际财务报告准则取代了。Duì. Yuányǒu de kuàijìzhǔnzé jīběn shang bèi guójìcáiwù bàogào zhǔnzé qǔdài le. TranslateThat is right. The old Accounting Standards were largely replaced by International Financial Reporting Standards (IFRS).
John Smith
所以现在中国的会计准则和国际财务报告准则差不多，是吗？Suǒyǐ xiànzài Zhōngguó de kuàijìzhǔnzé hé guójì cáiwù bàogào zhǔnzé chàbuduō, shì ma? TranslateSo now the Chinese Accounting Standards are more or less the same as IFRS, is that right?
Li Wei
是，90%到95%的内容是一致的。 Shì, bǎi fēn zhī jiǔ shí dào bǎi fēn zhī jiǔ shí wǔ de nèiróng shì yízhìde. TranslateYes, their contents are about 90% to 95% the same.