它是会计基础理论的一个基本问题，在日常被无数次普通运用，却因习以为常而对其有所忽视。
It is a basic problem concerning the basic theory of accounting and it is in common use in daily accounting practice and neglected by the people in accounting work.
根据电子商务与会计基础理论研究、会计信息系统知识，可知电子商务对传统会计工作具有一定的影响。
From the study of accounting basic theory and accounting information system, the influence of electronic commerce on traditional accounting can be seen.
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.
从总体上看，我国环境会计还处于基础理论阶段，研究内容缺乏系统性，研究成果尚欠实践指导性。
As a whole, the environmental accountant of our country is still at basic theory stage, the research contents lack systematicness, the research results are still owed practice guidance.
本文主要分为五个部分：第一章是会计监管的基础理论概述；
This text is divided into five parts mainly: Part one is the basic theory summary of accounting supervision.
会计要素是会计理论研究的基础理论。
Accounting elements are the basic theory of accounting theory.
会计计量理论包括会计计量基础理论和会计计量应用理论。
Theory of accounting measurement includes basic theory and applied theory of accounting measurement.
第二章是会计美学的基础理论部分。
Chapter II is the part about the basic theory accounting aesthetics.
第二部分为审计风险的基础理论，界定了注册会计师审计风险，探讨了注册会计师审计的主要类型，并对审计风险的特征进行了分析。
The second part was the basis of audit risk theory, the CPA to define risk, registered accountants on the main types of audit and audit risk characteristics were analyzed.
接下来指出唯物辩证法是司法会计鉴定的理论基础，同一认定理论是司法会计鉴定的一般基础理论。
Next the article point out that Materialist dialectics is the theoretical foundation and the Same theory is the basic theory foundation.
本文以博弈论、制度经济学和风险理论为基础理论来研究资产减值会计职业判断。
In this paper, we use game theory, institutional economics and risk theory to study the basic theory of asset impairment accounting professional judgments.
本文以博弈论、制度经济学和风险理论为基础理论来研究资产减值会计职业判断。
In this paper, we use game theory, institutional economics and risk theory to study the basic theory of asset impairment accounting professional judgments.
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