The accounting objectives indicate the subjective needs of the accounting information user.
会计目标体现着会计信息使用者的主观需要。
Analysis of the value of human resources and human resources constitute a value measurement of accounting objectives.
分析了人力资源的价值构成和人力资源价值计量的会计目标。
The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting.
会计职能和会计目标是现代会计的基本概念和主要范畴。
Commission responsibility view is a DE facto choice of the present college accounting objectives implied in related rules and accounting practice.
受托责任观是隐含在相关法规和会计实务中的目前高校会计目标的事实选择。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
Accounting objectives are the source of the study of active financial accounting theories, and thus rectifying accounting objectives means adjusting the train of thought in the accounting research.
会计目标是现行财务会计理论研究之起点，因此对会计目标的调整就是会计研究思路的修正。
Accounting and Human Resources for each individual company have been adapted to meet the particular business objectives.
每个单独公司的会计和人力资源都适应特定的商业目标。
Traditionally, theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives.
会计目标的理论研究一直沿着两条不同的思路展开，即规范性目标和实证性目标。
The objectives and principles of management accounting have been paid widely attention to by researchers at home and abroad.
管理会计的目标与原则曾经受到国内外学者的广泛关注，但是相关研究并没有出现重大突破。
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U. S SEC.
目标导向会计准则是美国SEC提出的一种有别于规则基础与纯原则基础的新的准则模式。
Identify the objectives of financial reporting. 2. Explain the meaning of generally accepted accounting principles. 3. Identify the major financial statements and other means of financial reporting.
确认财务报导之目的2。了解一般公认之会计原则3。熟悉主要财务报表及运用。
Determining the objectives of financial accounting is a basic problem of accounting theory.
财务会计目标是财务会计理论的一个基本问题。
The difference in levying turnover tax between accounting system and tax law further illustrate that they abide by different principles and give service to different objectives.
本文从六个方面就会计制度与税法在流转税课税上存在的差异进行了分析。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
从第三章开始构建企业公民会计的理论框架，分别介绍了企业公民会计的目标、对象以及基本假设。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
从第三章开始构建企业公民会计的理论框架，分别介绍了企业公民会计的目标、对象以及基本假设。
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