Accounting elements are the basic theory of accounting theory.
会计要素是会计理论研究的基础理论。
Accounting control is an important issue of accounting theory.
会计控制是会计理论中的重要问题。
Modern accounting theory profit management is an important area of study.
盈利管理是现代会计理论研究中的一个重要领域。
The asset measurement is a fundamental issue in accounting theory research.
资产的计量是会计理论研究的基础问题。
The theory basis of research are organizational theory and accounting theory.
会计组织研究的理论基础是组织学和会计学。
Productive labor theory is irrelevant to national economic accounting theory.
生产劳动理论与国民经济核算理论无关;
The research method of accounting theory is very important in the study of accounting.
会计理论研究方法在会计研究中具有十分重要的意义。
Earnings management is an important field in the study of the modern accounting theory.
盈余管理是现代会计理论研究中的一个重要领域。
Accounting is the study of accounting theory and methods of application of a discipline.
会计学是专门研究会计的理论与方法的一门应用性学科。
Earnings Management is a very important issue in the research of modern accounting theory.
盈余管理是现代会计理论研究的一个重要领域。
It is a new type of accounting theory with the integration of HR management and accounting.
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。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
强制性会计政策变更是实证会计理论研究的核心内容之一。
The formation of modern accounting theory has its historical necessity and its internal logic structure.
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 accounting confirmation of executive stock option is very important in accounting theory and practice.
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。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
This article has surveyed how to promote application of managerial accounting theory at vocational schools.
本文对如何在职业学校运用管理会计的方法作了一些探讨。
Nowadays, the study and application of accounting theory on human resources are urgent problems to accountants.
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。
The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.
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 emergence and rapid development of intellectual economy has made a wide influence on the current accounting theory.
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。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Along with the surge of global green wave, environmental accounting will become an important component of modern accounting theory.
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。
As a new creation of accounting theories, value chain management accounting is the combination of value chain analysis and accounting theory.
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。
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
会计实践性教学有利于会计理论与实践的紧密结合,是培养应用型会计人才的一种有效手段。
Asset securitization puts forward a new challenge to traditional accounting theory, which is the basic problem to be discussed in this chapter.
资产证券化对传统财务会计理论提出的新挑战,就是资产证券化会计所必须解决的基本问题。
The epoch of knowledge economy will bring great reforms to accounting theory and practice, and bring to challenges to traditional financial reports.
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。
In the modern accounting, the definition of the accounting profit and the quantification are two main topics to be discussed in the accounting theory.
在现代会计学中,收益的确定及计量问题是会计理论所要探讨的主要问题。
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.
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。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
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.
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。
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