financial accounting conceptual framework 财务会计概念框架 ; 财务会计概念结构
Conceptual Framework of Financial Accounting 财务会计概念框架 ; 念框架 ; 会计概念框架 ; 财务会计概念结构
Conceptual framework for financial accounting 财务会计概念框架 ; 引言财务会计概念框架 ; 概念框架
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上，这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
This paper discusses the conceptual framework (CF) of financial accounting from the perspective of demanding and supplying respectively.
该文从会计理论的供给与需求角度对财务会计概念结构进行分析。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
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