权责发生制和收付实现制是会计确认基础的两种基本方法。
Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
论文最后论述了构建财务会计理念的基本方法。
The thesis discusses to set up the basic method of finance accountancy's principle finally.
介绍了建立内部会计控制的必要性和内部会计控制的目标，论述了内部会计控制的基本方法。
This paper introduces the necessity and targets of establishing the internal accounting control, and discusses on the basic methods of the internal accounting control.
它主要讲述非营利性经济组织会计的概念、特点，组成体系及基本核算方法。
It tells the concept, characteristic of the non-profit-making accountant of economic organization mainly, make up the system and check and calculate the method basically.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
第二部分是会计信息真实度评价系统概述，包括评价主体与评价客体，评价的基本步骤，以及评价方法简介等。
Part 2 briefly expounds the evaluation system of the AITD, including evaluation subject and object, basic evaluating procedures and a brief introduction of evaluation method.
本文从物流的基本概念入手，分析了物流成本会计的研究对象，物流成本会计的核算内容，并对物流成本会计的核算方法进行了探讨。
This article analyzes the target of logistic cost accounting and components of logistic cost base on logistic basic concepts, and it proposes the techniques of logistic cost accounting.
知识经济时代对会计目标和会计基本假设提出了基本的要求，关于知识经济条件下的会计目标的确定和会计基本假设的修正亦应有新的方法。
This article discusses its basic requirements in the knowledge economic age, introduces the determination of the accounting goal and correction of the basic hypothesis.
介绍管理会计的一般理论和基本方法。内容包括预测与决策会计；规划与控制会计；责任会计。
The course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.
了解当代国际会计的基本状况和发展趋势；熟悉国际会计基本业务技能和运用方法；掌握主要国家的会计的通行准则；
Students in this program will understand the current situation and the trends of development of contemporary project management, achieve high-level English proficiency and computer operation skill.
了解当代国际会计的基本状况和发展趋势；熟悉国际会计基本业务技能和运用方法；掌握主要国家的会计的通行准则；
Students in this program will understand the current situation and the trends of development of contemporary project management, achieve high-level English proficiency and computer operation skill.
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