第六章，剩余权益论对现行会计理论与实务的指导意义。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
非上市公司执行新准则的研究是我国会计理论与实务中的一个新领域。
The researches about implementation of the guidelines by listed companies are in full swing, but there is little study in this area with the non-listed companies.
衍生金融工具的迅猛发展，对传统的财务会计理论与实务形成了巨大的冲击。
The rapid development of the derivatives has made a huge impact on the traditional financial accounting theory and practice.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
但由于商誉所具有的特殊性质，其会计处置不断是会计理论与实务中研讨的热点、难题。
But because the goodwill has the special nature, its accountant processes has been the hot spot which, the difficult problem in the accounting theory and the practice studies.
研究和解决社会责任会计信息披露问题对于完善我国企业社会责任会计理论与实务将有所裨益。
Research and resolve on the issues of social responsibility will be helpful for improving our accounting information disclosed accounting theory and practice of corporate social responsibility.
其于20世纪20年代进入会计理论与实务研究领域，并成为会计理论研究难题中的焦点之一。
It put in the academic and practical fields of accounting research in 1920 and became one of the focal problems.
本文就实现无纸化会计对传统会计理论与实务的影响、无纸化会计的意义、所需满足的条件、及实现等方面进行了探讨。
This paper makes discusses on the influence of paperless accounting to traditional accounting theory and practice, the meaning of paperless accounting, and it's condition and implement.
该课程的先行课是国际贸易理论与实务、商务与会计原理、市场营销。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle, the market marketing.
鉴于我国会计法规在交叉持股方面处于空白的现状，本文对交叉持股的理论与实务进行了分析，并提出相应的解决办法。
Considering the gap of Chinese accounting regulation on cross holding, this paper analyzes the theory and practice of cross holding and puts forward relevant resolving methods.
该课程的先行课是国际贸易理论与实务、商务与会计原理等。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle and so on.
会计盈余质量问题是当前会计理论界与实务界共同关注的焦点。
Accounting earnings quality is a focus which current accounting theorists and industrialists pay attention together.
因此，有关证券市场会计监管的研究已成为当前理论界与实务工作者共同关注的研究热点。
Therefore, the research about stock market accounting supervision and management has become the hot research spot that current theorists and practitioners pay much attention to together.
在会计核算诸环节中，会计要素的确认与计量成为会计理论及实务中的重点和难点。
In many business accounting sectors, the confirmation and quantification of the accounting's essential factors will become the focal and difficult point in the accounting theories and practices.
目前在我国，不同规模会计师事务所的审计质量是否存在差异，实务界与理论界一直存在争议。
Currently in China, are there different audit qualities among accounting firms of different sizes, practical and theoretical circles have been controversial.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
因此，有关会计监管的研究已成为当前理论界与实务工作者共同关注的热点。
Therefore, the research about accounting supervision has become the hot research spot that current theorists and practitioners pay much attention to together.
盈余质量问题是当前会计理论界与实务界共同关注的焦点。
At present, accounting theory circle and practice circle pay close attention to earnings quality together.
因此，有关上市公司会计监管的研究已成为当前理论界与实务界共同关注的热点。
Therefore, the research on accounting regulation of listed companies has become the hotspot that current theorists and practitioners pay much attention to together.
因此，有关上市公司会计监管的研究已成为当前理论界与实务界共同关注的热点。
Therefore, the research on accounting regulation of listed companies has become the hotspot that current theorists and practitioners pay much attention to together.
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