...;价值法;事项法;信息需求 [gap=10245]Key words:government financial reporting model,value approach,event approach,information requirements ...
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二、事项会计系统( EAS ) 研究 ( 一) 事项法会计理论 Sorter 在 1969 年提出了事项法( The Events Approach ) 的思想, 认为传统的“价值法”会计理论, 以价值表现的财务数据不仅遗漏了很多有用的非货币信息, 而且夹杂了很多的主观判断...
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This article first reviews the current research achievements of the event approach, and states the significance of rebuilding the accounting system under the event approach.
本文首先回顾了事项法现有的研究成果,阐述了从事项法的角度去重构会计信息系统的意义。
参考来源 - 事项法下会计信息系统重构问题研究·2,447,543篇论文数据,部分数据来源于NoteExpress
许多州成文法处理诸多财产法事项,诸如房屋租赁法、(音像)录制法、民事权利法、离婚家庭财产法。
Many state statutes deal with property law matters such as landlord-tenant legislation, recording acts, civil rights statutes, and regulation of family property on divorce.
与协议的存在和事实有关的事项,例如虚假陈述、误解、欺诈和强迫等,适用推定准据法。
Matters associated with the existence and fact of the agreement, such as misrepresentation, mistake, fraud and duress, will be governed by the putative proper law.
本文从直译法、意译法、直译兼意译法、规化法四个方面探讨了英语比喻汉语翻译的技巧和注意事项。
This paper explored the techniques or the conversion of English comparison into Chinese and something to be paid attention to.
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