会计与经济核算制、经济责任制具有血缘关系。
Responsibility accounting has a kin relationship with economic accounting system and economic liability system.
在中国特殊的经济背景下，股权结构、会计操纵与投资者保护之间有着重要的关系。
Against the special economic background in China, there exists the important relationship between share structure, accounting management and investor protection.
这封信后面的附件“商誉及其摊销：规定与现实”解释了为什么经济和会计商誉通常相差甚远。
The appendix that follows this letter - "Goodwill and its Amortization: The Rules and The Realities" - explains why economic and accounting Goodwill can, and usually do, differ enormously.
实证会计研究是对会计与财务行为的经济解释，其意义在于学术积累以及为案例教学提供经验证据，而不是着眼于政策建议。
Empirical research in accounting provides the economic explanations to accounting and financial behaviors, which makes sense in academic accumulation and case teaching instead of policy Suggestions.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.
实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。
Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
会计是确认，计量与传达经济信息，帮助信息使用者做出合理判断和决策的过程。
So accounting is related to all of the activities described above, and in all of them the emphasis is on using accounting information in the process of making decisions.
农业的基本特点是动植物的自然再生产与经济再生产相互交织，正是这一特点导致了对农业活动会计确认、计量和披露的复杂性。
The basic characteristic of agriculture is the interrelation of natural reproduction and economic reproduction. That leads to the complexity of accounting recognition, measurement and disclosure.
会计人员与厂长、经理合谋违规执业是我国经济生活中的重大问题之一。
The unlawful practice of the accountants and managers together is one of the major problems in our economic life.
知识经济的浪潮滚滚而来，作为经济领域中传统的会计理论、会计方法、会计实践及会计教学模式受到强烈的冲击与挑战。
As the tide of the knowledge economy rolls in, traditional accounting theory, method, practise and teaching mode in the economy field are strongly assaulted and challenged.
基于信息技术及知识经济的迅猛发展，会计学专业人才的培养需要一个与之相适应的实践教学体系。
With the development of IT and the knowledge economy, the education of accounting major needs a responding practice teaching system.
即会计应参与环境和资源的核算与控制，提供会计信息，以实现经济的持续增长。
That is to say accountants should participate in environment and resource accounting and controlling, provide accounting information and realize continuous increase in economy.
但新的会计准则体系仍存在会计准则与相关经济法规不协调、会计准则的国际化程度较低等问题。
But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws, the lower internationalization degree of accounting standards.
会计系统的每一次完善与加强，都是新的经济环境与技术环境综合作用的结果。
To perfect and strengthen at each time about the accounting system is the result of the comprehensive function between new economic environment and technology environment.
审计收费作为客户与注册会计师之间的重要的经济联系，是影响审计质量的重要因素之一，已逐渐成为审计研究的重要对象。
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
为此，公允价值计量与经济危机的相关性便成为会计界争论的焦点。
To this end, the fair value measurement and the relevance of the economic crisis has become the focus of debate between the accounting profession.
一个时代的产权制度深深地影响着同时代的经济关系和经济制度，建立现代建筑企业制度要求有一套新的会计体系与之相适应。
The economical relationship and economical sy stem are dee ply influenced by contemporary property system and the modern construction enterprise system requires a new adaptive accounting system.
基于此，会计出现了三种收益观，即经济收益观、账面收益观与变现收益观。
Based on this, accountant presented three kind of income views, namely economic gain view, accounting income view and realization income view.
会计理论通过对会计信息的指导，与经济系统产生联系，并成为经济系统反馈回路之外的从属于经济系统的重要因素。
Guided by accounting information, accounting theory is related to economic system and constitutes one necessary factor subordinated to the system.
人力资源会计是知识经济条件下产生的一个新的会计分支，其假设与原则是人力资源会计理论与实践的基石。
The accountant of human resource is a new branch that knowledge economic condition produced. Its assumption and principle is the base of the theory and practice of human resource accounting.
激烈的竞争，复杂的经济业务，加之注册会计师对查找舞弊职责的忽视，为舞弊者提供了实施舞弊所必需的三个条件：机会、压力与借口。
Fierce competition, complicated business and CPAs' neglect of their responsibilities for detecting fraud supply fraud makers with three necessary conditions-opportunity, pressure and excuse.
在经济科学领域，有关品牌价值的来源、评估与管理的研究己成为涉及经济学、市场营销学、会计学、管理学等多学科交叉的前沿性课题。
The origination of brand value, brand valuation and brand management have developed into a cross-disciplinary field related with economics, marketing, accounting and management, etc.
第六部分则重点分析了知识经济下比较有代表性的网络域名与专利权两种无形资产的会计确认与计量。
Then the sixth part analyses the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
武汉大学经济与管理学院会计系；
Tang Jianxin, Lu Jianlong and Yu Minggui(Economics and Management School, Wuhan University)
武汉大学经济与管理学院会计系；
Tang Jianxin, Lu Jianlong and Yu Minggui(Economics and Management School, Wuhan University)
应用推荐