试论我国完整的财务会计理念架构_第一代写网 关键词:财务会计概念框架;财务会计理论;财务会计环境 [gap=499]Key words: restaurantmanagement; experience researchmethod; researchmethod
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结合营改增的一些相关政策,从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
稳健性原则的应用由财务会计所依存的会计环境所决定,也是使用会计信息的利益关系人的要求,同时也被财务会计自身特点所制约。
The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself.
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.
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