"会计理论与实务"是个多义词，它可以指会计理论与实务（吴大器主编书籍）,会计理论与实务（李占国、徐学兰主编书籍）。
第六章，剩余权益论对现行会计理论与实务的指导意义。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
非上市公司执行新准则的研究是我国会计理论与实务中的一个新领域。
The researches about implementation of the guidelines by listed companies are in full swing, but there is little study in this area with the non-listed companies.
衍生金融工具的迅猛发展，对传统的财务会计理论与实务形成了巨大的冲击。
The rapid development of the derivatives has made a huge impact on the traditional financial accounting theory and practice.
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