主要是考察学员对会计理论及考试大纲所示的实际应用的知识和理解。
To examine the candidate's knowledge and understanding of the theory of accounting and its application to the practical situations indicated in the syllabus.
会计实践性教学有利于会计理论与实践的紧密结合，是培养应用型会计人才的一种有效手段。
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
对人力资源会计理论的研究及应用，是当今会计界面临的迫切问题。
Nowadays, the study and application of accounting theory on human resources are urgent problems to accountants.
最后，文中采用个案分析的形式，对前述理论进行了应用验证，试图实现将设计的环境会计制度纳入实务应用领域的目标。
In the last chapter, the aim of the case study is to do some practical research on the above-mentioned theories, and to realize the goal of putting the above-designed EAS into practice application.
会计计量理论包括会计计量基础理论和会计计量应用理论。
Theory of accounting measurement includes basic theory and applied theory of accounting measurement.
人力资源会计计量理论和计量模式是限制人力会计实际应用的一个重要因素。
It is an important factor that the human resources accountant measurement of theory and the mode of it limit practical application.
会计学是专门研究会计的理论与方法的一门应用性学科。
Accounting is the study of accounting theory and methods of application of a discipline.
出现这种情况的一个主要原因是中国缺乏反倾销会计理论和应用方面的指导。
One of the main reasons is that China lacks of anti-dumping accounting theory and application guidance.
本文在介绍行为金融理论的基础上，重点突出心理会计理论，应用心理会计理论有力地解释了金融异象。
Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.
通过理论阐述，为下面价值链会计在企业的应用研究打下基础。
This paper mainly presented the value chain accounting model from the perspective of the enterprise value chain.
对人力资源会计的理论研究一直没有停止过，但人力资源会计在实务中的应用却一直没有得到推广。
The theoretical research on human resource accounting has never stopped but the application of human resource accounting has not been popularized in the practice.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
运用管理会计研究的结构理论和制度理论的框架，对山东东阿阿胶集团公司应用erp的案例进行了剖析。
Using the frameworks of structure theory and institution theory in the study of management accounting, this paper analyses an ERP case applied in Shandong dong 'e E-Jiao Group.
对短期经营决策假设进行研究，可以为短期经营决策方法的应用和拓展奠定基础，丰富现代管理会计理论内容。
The study on the assumption of policy decision of short-term management can lay a foundation for the application of its methods, and en…
我国管理会计应用指南的理论框架应包括管理会计目标、技术与应用和会计事务管理等三个部分。
The theoretical framework for AGMA is composed of three parts: the goals of management accounting, technology application and affair management of accounting.
价值链会计从2003年产生到现在，已在理论上取得了一些研究成果，但在其实际应用上缺乏研究和指导。
We have obtained some research fruits on its theory since it was put forward in 2003. However, the guidance on its application is lacked and needed to be enhanced.
人力资源会计研究工作相当复杂，难度很大，没有成型的理论可借鉴，在实践应用上又没有经验积累，辽河油田人力资源会计研究具有开拓性、创新性和普适性。
The research on the human resource accounting is complicated. The fact that there isn't any theoretical basis or experience accumulated from practice makes the work even more difficult.
计算机应用于会计工作的逻辑基础问题是会计信息系统领域的根本性理论问题；
The logic foundation of computer applications in accounting is the elementary theoretic problem in the domain of AIS (Accounting Information System);
计算机应用于会计工作的逻辑基础问题是会计信息系统领域的根本性理论问题；
The logic foundation of computer applications in accounting is the elementary theoretic problem in the domain of AIS (Accounting Information System);
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