会计信息质量特征是财务会计概念框架的重要组成部分。
Shallowly discussing on the quality characteristic of management accounting information;
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.
财务会计概念框架的研究由来已久，但在我国仍处于初创阶段。
Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage.
美国会计概念框架是当前世界上最全面、最细致的会计概念框架。
American conceptual framework for accounting is mainstream, being the most comprehensive and meticulous of all conceptual frameworks of this type.
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.
1978年美国财务会计概念公告的发布，在国际上引起了强烈反响。
The American Statements of Financial Accounting Concepts, which was announced in 1978, caused the strong echo among nations.
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.
本文探讨了如何处理财务会计概念框架与我国现行的《企业会计准则》之间的关系。
This paper comments on the accounting theory systems, mainly the financial accounting conception announcement in u.
帐面价值是一个会计概念，记录了所积累的财务投入，包括投入的资本和存留的收益。
Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.
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.
地区会计的结构框架包括地区会计概念、服务主体、研究对象、研究内容以及研究方法等。
The framework of the accounting includes the concept of the regional accounting, the main body of service, the research contents and the research methods.
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.
因此，为提高我国会计准则的质量，以进一步规范会计实务，财务会计概念框架的制订迫在眉睫。
Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
实质上，所有关于衍生金融工具问题的争论，最终都落脚到对财务会计概念框架基本内容的争论上。
Virtually, all the disputed about the derivative financial instruments were the disputes about the basics of Conceptual Structure of financial Accounting.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
会计假设反映环境特征，是财务会计最基础的概念，决定财务会计的基本特征，属于财务会计概念框架的最高层次。
The accounting postulation reflects its environmental features, which are the fundamental conceptions and decide the basic traits of finance and belong to the supreme levels.
西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。
Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。
Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
那就是说，我们先从现金流的概念谈起，然后将讨论回会计处理上。
That said, let’s start with the concept of cash flow and we’ll come back to the accounting treatment.
收益则是一种由会计得出的理论概念，会因不同的调整而上下波动。
Earnings "is kind of a theoretical concept that accountants work on and it can go up and down depending on adjustments they make."
IBM始终包含了社会计算的概念。
IBM has always embraced the concepts behind social computing.
该计划的第一天开始，在最根本的水平，并介绍基本的会计术语和概念。
The first day of the program begins at the most fundamental level and introduces basic accounting terminology and concepts.
法务会计的概念及功能。
法务会计的概念。
国际会计协调化是一个富有弹性的动态概念。
International accounting harmonization is quite an elastic and dynamic concept.
国际会计协调化是一个富有弹性的动态概念。
International accounting harmonization is quite an elastic and dynamic concept.
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