财务会计理论方法有机结合。
How theory informs financial and management accounting practice.
财务会计目标是财务会计理论的一个基本问题。
Determining the objectives of financial accounting is a basic problem of accounting theory.
将财务会计理论作为制定标准的原则，建立了会计概念框架。
Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up.
毫无疑问，这种转变会对国际财务会计理论和实务界产生深远影响。
It is no doubt tha such a transfer has exerted a significant influence on international financial accounting theory and practice.
毫无疑问，这种转变会对国际财务会计理论和实务界产生深远影响。
It is no doubt that such a transfer has exerted a significant influence on international financial accounting theory and practice.
财务会计概念框架(CF)的研究已成为财务会计理论研究的核心内容。
Conceptual framework of financial accounting (CF) has become the core of financial accounting theory studies.
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.
本文利用资本保全概念将企业本质、公司治理与财务会计理论整合为一个完整的理论框架。
The paper has the aid of capital maintenance concept to merge the nature of the firm, corporate governance and finance accounting theory into a integral theoretical framework whole.
资产证券化对传统财务会计理论提出的新挑战，就是资产证券化会计所必须解决的基本问题。
Asset securitization puts forward a new challenge to traditional accounting theory, which is the basic problem to be discussed in this chapter.
会计目标是现行财务会计理论研究之起点，因此对会计目标的调整就是会计研究思路的修正。
Accounting objectives are the source of the study of active financial accounting theories, and thus rectifying accounting objectives means adjusting the train of thought in the accounting research.
盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。
Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.
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。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
本文的研究目的和意义在于：以会计目标为起点，顺利地构建财务会计概念框架理论。
The purpose and meaning of this thesis lie in: Regard accounting target as the starting point, structure the theory of financial accounting concept framework smoothly.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
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。
This paper discusses the conceptual framework (CF) of financial accounting from the perspective of demanding and supplying respectively.
分析了电子商务对财务会计假设理论、财务会计职能、财务会计核算及财务报告的影响。
This paper analyzes on the influence of E-business on the assumption theory of financial accounting, the functions of financial accounting, t...
本文从电子商务对会计理论，实务和财务会计面临的其他问题三个方面初步探讨了电子商务对传统会计的影响。
This essay explores the impacts of e-business on traditional accounting techniques through three different aspects of accounting theory, accounting practices and financial accounting.
从会计理论的需要看，财务信息的决策有用性是财务会计的立身之本。
On one hand, whether the accounting information will assist in making financial strategies is the basic function of financial accounting.
从会计理论的需要看，财务信息的决策有用性是财务会计的立身之本。
On one hand, whether the accounting information will assist in making financial strategies is the basic function of financial accounting.
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