会计控制是会计理论中的重要问题。
Accounting control is an important issue of accounting theory.
会计理论和实践中普遍渗透着辨证唯物主义哲学思想。
The dialectical materialism philosophic thought is generally implied in theory and practice of accounting.
本文对网络经济如何影响传统会计理论进行了分析和探讨。
This paper analyzes and discusses how the network economy will affect the traditional accounting theories.
它是人力资源管理学和会计学相互渗透形成的新型会计理论。
It is a new type of accounting theory with the integration of HR management and accounting.
作为会计理论的重要组成部分，会计假设正受到严峻的挑战。
As an important component of the theory in accounting, accounting postulates are being challenged.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
现代会计理论的形成有产生它的历史必然性和其内在的逻辑结构。
The formation of modern accounting theory has its historical necessity and its internal logic structure.
知识经济对企业会计理论和实务提出许多需要研究思考的新问题。
Knowledge Economy Puts forward new problems to require researching and thinking about theory and practice of financial accounting.
该文从会计理论的供给与需求角度对财务会计概念结构进行分析。
This paper discusses the conceptual framework (CF) of financial accounting from the perspective of demanding and supplying respectively.
对人力资源会计理论的研究及应用，是当今会计界面临的迫切问题。
Nowadays, the study and application of accounting theory on human resources are urgent problems to accountants.
主要是考察学员对会计理论及考试大纲所示的实际应用的知识和理解。
To examine the candidate's knowledge and understanding of the theory of accounting and its application to the practical situations indicated in the syllabus.
随着全球绿色浪潮的涌起，环境会计将成为现代会计理论的重要内容。
Along with the surge of global green wave, environmental accounting will become an important component of modern accounting theory.
作为会计学与环境学等学科交叉形成的环境会计一直为会计理论所关注。
Environmental accounting developed by accounting and environment subject as a crossing subject has been concerned in the accounting theoretical field.
知识经济的出现并迅速发展壮大，对现行会计理论带来了广泛而深远的影响。
The emergence and rapid development of intellectual economy has made a wide influence on the current accounting theory.
本文关于更新会计恒等式和资产负债表的建议，涉及国际通用的基础会计理论。
This article about renews accountant the identical equation and the property debt table suggestion, involves international general foundation accountant the theory.
目前涉及会计判断的研究大多是针对会计职业判断的，很少涉及会计理论判断。
At the moment, most research about accounting judgment focus on the accounting Professional judgment and seldom involve with the accounting Theoretical judgment.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
本课程使用加拿大英文原版教程，介绍许多最新的会计理论和新的会计评价标准。
This unit uses the original English textbook from Canada to introduce many updated accounting theories and new accounting evaluation standards.
本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
价值链分析理论与会计管理理论相结合产生了价值链管理会计，这是会计理论的拓展。
As a new creation of accounting theories, value chain management accounting is the combination of value chain analysis and accounting theory.
知识经济时代，必将引起会计理论和会计实务的重大变革，对传统财务报告提出挑战。
The epoch of knowledge economy will bring great reforms to accounting theory and practice, and bring to challenges to traditional financial reports.
网络经济环境下，虚拟企业的出现对传统企业的经营思想和会计理论产生了很大的影响。
In network economy condition, the appearance of virtual enterprise has produced prodigious influence on tradition enterprise management and accountant theory.
从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。
So it is very instructive for the practical theories to probe into the reality of the accounting profit from the defects of the accounting theories and the methods.
会计理论结构本身是个逻辑系统，构建会计理论结构首先要涉及到逻辑起点的选择问题。
The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.
当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。
Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
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