会计本质决定会计职能，会计职能决定会计目标。
The accounting essence determines the accounting function, and then the accounting function determines the accounting objective.
比如，营销和会计个人由于工作和环境的本质区别会有别样的微观文化。
For example, marketing and accounts personnel may have different subcultures due to the differences in the nature of their work and environment.
通过对信息系统的职能、特征之研究，从而揭示了现代会计的本质就是一个信息系统。
Through the study on the functions and features of information system, this paper also reveals that the essence of accounting is an information system.
会计的本质是计算和记录。
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
第三部分：会计信息构成及其本质。
Part Three: The Composition And Essence of Accounting Information .
管理会计的本质是战略量化的过程和实现描述工具。
The essence of management accounting is a strategically quantifying process and descriptive tool.
会计的本质是反映生产或再生产中的数与量。
The essence of accounting is depicting the number and volume of production and reproduction.
会计国际化的本质是利益之争。
The essence of accounting internationalization is to strive for profits.
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.
这些简要的评论表明唯一内部会计控制的问题的本质，是一个大主题。
These brief comments indicate only the nature of the problem of internal accounting control, which is a big subject.
会计信息真实性是会计的本质属性，也是会计信息的生命。
The authenticity of accounting information is the essential attributes and also the life of accounting information.
近年来，一种新的会计契约本质论正在悄然兴起。会计的契约本质理论建立在现代主流的企业契约理论的认识基础之上。
In recent years, a new social contract theory of accounting has been arising, and the contract nature of accounting is based on the theory of modern mainstream corporate contract.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
财务控制理论始终未从财务管理学和会计学中提炼出来，对其本质属性进行探索。
Research on the theory of financial control was not extracted from the financial management and accounting for deep exploration of essential attribute.
本文通过分析价值链会计的本质，对价值链会计进行了学科定位。
According to the analysis of the essence of value chain accounting, the article discusses the discipline orientation of value chain accounting.
会计从本质上讲是一个对会计数据进行加工处理并提供价值性信息的系统，必须适应新的社会环境进行自我重构。
Accountant is essentially a system that carries on the processing to the accounting data and providing value information, it must be constructed to adapt the new social environment.
此外，第二部分将尝试分析的主要会计图像形状的会计理论的本质。
In addition the second part will try to analyze the Major accounting images that have shaped the nature of accounting theory.
会计的职能是由会计的本质决定的，它是会计的本质反映和具体体现。
The accounting essence decide the accounting function, and the accounting function is the reflection of the accounting essence.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
现代企业是一组合约关系的联结，会计是企业合约的一个组成部分，它在本质上是企业合约履行程度与履行效果的度量。
A modern enterprise is a nexus for a set of contracting relationships. Accounting is a part of enterprise contract and its essence is the measurement for extent and effect of contractual execution.
指出了会计国际协调的本质和原则，明确了会计国际协调的内容主要是国际会计准则。
It explores the nature and principles of international harmonization of accounting, and regards IAS as focal content of international harmonization of accounting. The...
指出了会计国际协调的本质和原则，明确了会计国际协调的内容主要是国际会计准则。
It explores the nature and principles of international harmonization of accounting, and regards IAS as focal content of international harmonization of accounting. The author has come to a co...
财务与会计是既有密切联系 ，又有本质区别的两门学科。
The differences and connections between tax payment accountant and financial accountant are analyzed datailedly.
本文首先从环境问题的本质入手，分别从哲学、经济学、法学及会计学等多个角度对环境问题的实质进行了较为深入分析。
The application of the theories of philosophy and economics in particular, makes a deeper analysis on the nature and causes of environmental problems.
增值税会计是财务会计与税务会计的共同研究领域，增值税业务作为一个具体事项既是会计研究对象整体的一部分，又具有区别于其它事项的本质特征。
Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.
财务与会计是既有密切联系，又有本质区别的两门学科。
This article explains the connection of management accounting and finance accounting, and explains the sameness and the difference.
财务与会计是既有密切联系，又有本质区别的两门学科。
This article explains the connection of management accounting and finance accounting, and explains the sameness and the difference.
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