事项会计中的“事项”指的是与会计信息使用者决策相关的会计主体的各种经济活动。事项会计理论就是构筑于“事项”基础之上的会计理论，它以“事项”为起点并贯穿始终。
事项会计目标 event accounting objective
会计事项 [会计] accounting transaction ; [会计] accounting event ; Trasaction ; Accounting event or transaction
或有事项会计准则 or a matter of accounting principles
事项法会计 Event Approach Accounting ; Events Accounting
会计事项的充分表达 adequate disclosure
期后会计事项 subsequent events
不作调整的会计事项 nonadjusting events
结帐后会计事项 post-statement event ; post-balance-sheet event
调整会计事项 adjusting events
As for the arrangement, this paper outspreads several parts with event accounting theory as its longitude, satisfying the users’ requirement as its woof.
全文以事项会计理论为经线，以建立满足会计信息使用者的要求为纬线，来展开各大章节。
参考来源 - 基于REA模型的会计信息系统研究It introduces the concept of the accounting issues and the overall construction of the events accounting.
本文首先介绍了事项会计的概念及事项会计的整体构建。
参考来源 - 事项法对会计信息披露影响的博弈分析Event approach was put forward by U. S. A. professor George in his thesis" Event Approach in the Basic Accounting Theory " published in 1969 (George H. Sorter ,1969).
事项法又称事项会计,是由美国会计学家乔治·H·索特教授于1969年在其发表的论文《基本会计理论中的事项法》(George H. Sorter,1969)1中正式提出的思想。
参考来源 - 基于事项法的会计信息系统研究·2,447,543篇论文数据，部分数据来源于NoteExpress
事项凭证的设计是事项会计管理信息系统设计的关键。
The key for the design of the event accounting management information system is the event credence design.
或有事项会计应包括资产负债表日会计和期后时期会计。
Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet.
接下来的三个部分更深入地研究决策技巧，比如损益平衡分析、不确定事项会计,以及多属性方法。
The next three sections go more deeply into decision techniques, such as break-even analysis, accounting for uncertainty, and multi-attribute methods.
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