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。
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。
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。
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。
Conceptual framework of financial accounting (CF) has become the core of financial accounting theory studies.
财务会计概念框架(CF)的研究已成为财务会计理论研究的核心内容。
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。
In addition the second part will try to analyze the Major accounting images that have shaped the nature of accounting theory.
此外，第二部分将尝试分析的主要会计图像形状的会计理论的本质。
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。
How to disclose derivative financial instrument risk efficiently in financial report is an important topic for accounting theory research.
如何在财务报表中有效地进行衍生金融工具的风险披露，已成为会计界面临的一个重大课题。
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。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
第六章，剩余权益论对现行会计理论与实务的指导意义。
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。
Guided by accounting information, accounting theory is related to economic system and constitutes one necessary factor subordinated to the system.
会计理论通过对会计信息的指导，与经济系统产生联系，并成为经济系统反馈回路之外的从属于经济系统的重要因素。
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。
Potential career paths: an in-depth understanding of accounting theory and practice is great preparation to work as a CPA or manager in the financial services industry.
潜在的职业道路：作为一个注册会计师或者金融服务行业的经理，对会计理论和实务的深入理解是个必备的条件。
Tht classical marketing methods will be replaced by a novel electronic commerce and the enterprises accounting theory will be challenged forcefully by the Internet.
企业传统的营销方法将被全新的电子商务所取代，传统的企业会计理论和方法也受到了互联网的强力挑战。
On the basis of analyzing certain thought characters of positive accounting, the thesis pays attention to the methodology fundamental of positive accounting theory.
本文侧重实证会计理论和研究方法的科学哲学基础，努力剖析其中深层次思想基础，以突出其区别于以往会计学研究方法的特征。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
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。
Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely.
实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一，而国内的学者使用这种研究方法的频率很低。
Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely.
实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一，而国内的学者使用这种研究方法的频率很低。
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