The American Statements of Financial Accounting Concepts, which was announced in 1978, caused the strong echo among nations.
1978年美国财务会计概念公告的发布，在国际上引起了强烈反响。
Evidences show that the existing accounting models can not satisfy the need of accounting concepts embodiment and accounting object realization.
种种迹象表明现有的会计模式日益不能满足体现会计理念，实现会计目标的需要。
Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.
在国际会计界，制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念，已经深入人心。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。
The accounting toolset's budgeting tool builds on concepts already developed in prior forms requiring login and permissions just like the billing form.
会计工具集中的预算工具所构建的思想其实在先前的表单中就已经开发过了，如账单表单等需要登陆和许可的表单。
The first day of the program begins at the most fundamental level and introduces basic accounting terminology and concepts.
该计划的第一天开始，在最根本的水平，并介绍基本的会计术语和概念。
There are variable capital concepts in the different economic time, and different capital concept decides the arrangements of enterprises rights and accounting behaviours.
不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。
Asset valuation basis is one of the mo st important concepts in accounting.
资产计价基础是会计学的重要概念之一。
Finally the paper puts out some ideas on the G-GDP accounting in China based on the reviews of the G-GDP concepts.
最后在对绿色GDP概念进行述评的基础了，提出了我国进行绿色GDP核算的思路。
Accounting profit and tax profit are two concepts easily confused, according to different foundations and different principals, there are not only differences but also connections in them.
会计利润与应税利润是依照不同的依据，按照不同的原则确认的，是两个极易混淆的概念，两者既有区别，又有联系。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
There are variable capital concepts in the different economic time, and different capital concepts decide the arrangements of enterprises rights and the accounting behaviours.
不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。
This article analyzes the target of logistic cost accounting and components of logistic cost base on logistic basic concepts, and it proposes the techniques of logistic cost accounting.
本文从物流的基本概念入手，分析了物流成本会计的研究对象，物流成本会计的核算内容，并对物流成本会计的核算方法进行了探讨。
The basic concepts of human resource accounting include human resource, human capital, human assets, human resource accounting and so on.
人力资源会计的基本概念包括人力资源、人力资本、人力资产、人力资源会计等内容，对其进行理论分析十分必要。
There are limitations in traditional view of quality related cost. Quality cost and quality loss are two important basic concepts of quality accounting.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
Among the tremendous literatures of Western economics, there are three great economists who have had immense influence on the nature and concepts of financial accounting.
在浩如烟海的西方经济学文献中，有三位伟大的经济学家对财务会计的性质和一些概念产生了很大的影响。
The second chapter summarizes the domestic and foreign environmental cost accounting theory and practice, focusing on the concepts, classifications and measurement methods of environmental costs.
本文第二章概述了国内外环境成本核算理论和实践的现状，着重探讨了环境成本的概念、分类和计量方法。
The most fundamental concepts underlying the accounting process are:Accounting Entity. Each business venture is a separate unit, accounted for separately. Going Concern.
下面是在会计期间中最根本的会计观念： 会计主体：每一个企业是一个分别核算的单独的个体。
You will also find many interesting concepts which doesn't exist in the traditional software accounting.
你会发现一些在商业化软件中没有的概念。
You will also find many interesting concepts which doesn't exist in the traditional software accounting.
你会发现一些在商业化软件中没有的概念。
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