本文主要介绍日本环境会计的基本概念和观点。
It introduces the basic concept and idea of environmental accounting of Japan in this article.
会计职能和会计目标是现代会计的基本概念和主要范畴。
The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting.
本课程学习财务和管理会计的基本概念。立足于财务和管理报告读者的角度，而非会计人员。
This course studies basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them.
人力资源会计的基本概念包括人力资源、人力资本、人力资产、人力资源会计等内容，对其进行理论分析十分必要。
The basic concepts of human resource accounting include human resource, human capital, human assets, human resource accounting and so on.
本文重点介绍了国外会计师事务所内部控制的基本概念和思路，内部控制的标准及评估。
This article emphatically introduces the basic concept, the way of thinking, standards and evaluation of inner control of foreign accounting firms.
净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
有关管理会计对象的争论由来已久，因为它直接影响着管理会计基本概念框架的建立。
There has been argument about the object of management accounting for a long time, because it indirectly influences the frame for the basic concept of management accounting.
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.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
There are limitations in traditional view of quality related cost. Quality cost and quality loss are two important basic concepts of quality accounting.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
The traditional idea of quality cost has its limitations. Quality cost and quality loss are two important concepts of quality counting.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
The traditional idea of quality cost has its limitations. Quality cost and quality loss are two important concepts of quality counting.
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