资产计价基础是会计学的重要概念之一。
Asset valuation basis is one of the mo st important concepts in accounting.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上,这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
第二章介绍本文涉及的相关概念,将委托代理理论引入注册会计师行业监管研究,为后来研究工作提供理论基础。
The second chapter introduces the main related concepts, puts the principal-agent theory into the research of the CPA regulation and provides the theoretical basis for the consequent research.
会计假设反映环境特征,是财务会计最基础的概念,决定财务会计的基本特征,属于财务会计概念框架的最高层次。
The accounting postulation reflects its environmental features, which are the fundamental conceptions and decide the basic traits of finance and belong to the supreme levels.
文章在会计准则国际协调效果文献综述的基础上,界定了本文的国际协调和国际协调效果的概念。
Based on the literature summarization and commentation, this dissertation definite the concept of the international harmonization and the effect of international harmonization.
文章在会计准则国际协调效果文献综述的基础上,界定了本文的国际协调和国际协调效果的概念。
Based on the literature summarization and commentation, this dissertation definite the concept of the international harmonization and the effect of international harmonization.
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