会计假设来自环境。
于是，会计理论界许多研究者提出了修改会计假设的观点。
Many researchers of accountant theory have advanced the viewpoint of amending accountant assumption.
虚拟公司将改变会计环境，对会计假设理论产生巨大的冲击。
The fabricated company will change the accounting environment, and will have a great impact on the accounting assumption theory.
作为会计理论的重要组成部分，会计假设正受到严峻的挑战。
As an important component of the theory in accounting, accounting postulates are being challenged.
信息技术对会计环境、会计假设、会计原则提出了全面的挑战。
Information technology has posed challenge to the traditional accounting environment, accounting assumption and accounting principle.
知识经济的来临，使会计环境发生了变化，对传统的会计假设产生了巨大冲击。
The arrival of the knowledge economy has made the accountancy environment change and brought great impact on accountancy hypothesis as well.
面对模糊不清的模型，他们最好能做到的就是检查其中的会计假设及确保数据披露。
Faced with murky models, the best they can do is examine assumptions and ensure disclosure.
它的形成使得传统会计的会计假设、权责发生制、会计计量等方面受到了较大的影响。
The formation is a greater impact of accounting assumptions, accrual, accounting measurement and so in the traditional accounting.
分析了电子商务对财务会计假设理论、财务会计职能、财务会计核算及财务报告的影响。
This paper analyzes on the influence of E-business on the assumption theory of financial accounting, the functions of financial accounting, t...
本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
这种新的会计思想将对传统会计中的会计假设、会计原则、会计职能、财务报告产生一系列影响。
The new accountant idea will have much influence on the accountant supposition, accountant principle, accountant function and financial report in the traditional accountant.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
在网络会计模式下，网络经济环境改变了传统财务会计建立的基础，传统的财务会计假设已不再适用。
In the net accounting model, the net economic circumstance changes the traditional accountings base, and the traditional accounting hypotheses is not applicable any more.
本文透过财务视角，通过对支撑内含价值的会计假设进行分析，以达到对于内含价值简化理解的目地。
This paper tries to analysis the accounting postulates in order to simplify the conception of the embedded value.
本文就高校成本核算的内容、会计假设、核算基础、指标体系以及如何构建成本控制系统作了探讨。
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
再次讨论了资产重组对传统会计基础理论的冲击，即资产重组对会计假设的冲击和资产重组对会计原则的影响。
Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
新经济时代对我国会计目标、会计假设、会计计量和确认、会计核算内容、会计报告及会计教育产生深刻影响。
New economy times brings profound influence for accounting object, accounting presuming, measure and confirmation of accounting, accounting settlement contents, accounting statement and education.
第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。
Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors.
针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。
To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.
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.
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。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
例如，假设您开发出世界上最先进的会计应用程序体系结构。户用都喜欢它。
For example, assume that you have rolled out the most up-to-date accounting application architecture the world has ever seen.
我们假设重新规范管制的前提是提高透明度，那么市值计价会计就是较优的(尽管有诸多缺陷，仍然比把损失全藏在毯子底下强)。
The presumption should be for transparency. That favours market-based accounting (which, for all its faults, is better than sweeping losses under the carpet).
假设公司审计人员来到您的“有纸”办公室，要求提供会计报表中显示的某个交易的支持文档。
Suppose the company auditor approaches your paper-based office and requests the supporting documentation for a transaction shown in your accounts.
一贯性指某一特定的会计方法一经采用，在各个会计期间就不会改变的假设。
An assumption that once a particular accounting method is adopted, it will not be changed from period to period.
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.
在将货币作为计量单位并编制以美元表示的财务报表时，会计师建立一种假设，即美元是稳定的计量单位。
In using money as a measuring unit and preparing financial statements expressed in dollars, accountants make the assumption that the dollar is a stable unit of measurement.
会计师没有足够的根据就放弃继续经营假设，那么，一旦引起债权人对未偿债务要求还款，就会导致破产清理。
And premature abandonment of the continuity assumption by accountants may cause liquidation if it results in demands by creditors for repayment of accounts outstanding.
合并会计使会计主体假设、会计分期假设松动。
Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
应用推荐