在会计教育中应加强包括行为研究在内的会计研究方法的训练。
We should reinforce the training methods of accounting research including behavior research in accounting education.
会计科研实证法是指通过提出假设、收集数据、建立模型、统计分析,然后得出数量化结论的一种会计研究方法。
The positivist approach to accounting research is an approach to reach a quantitative conclusion through proposing hypotheses, collecting data, establishing models and analyzing statistics.
仔细研究公司的业务性质,你会选择出适合自己公司的会计核算方法。
By studying the nature of your business, you should take a decision about which type of accounting would suit you better.
仔细研究公司的业务性质,你会选择出适合自己公司的会计核算方法。
By studying the nature of your business, you should take a decision regarding which type of accounting would suit you better.
接下来的三个部分更深入地研究决策技巧,比如损益平衡分析、不确定事项会计,以及多属性方法。
The next three sections go more deeply into decision techniques, such as break-even analysis, accounting for uncertainty, and multi-attribute methods.
实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一,而国内的学者使用这种研究方法的频率很低。
Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely.
采用会计模式和矩阵模式热经济学方法对回热循环微型燃气轮机系统进行了分析和研究。
The accounting model and matrix model of thermoeconomics are implemented to study the micro gas turbine with heat recuperator .
这份调查问卷是用来调查人们对于中国的公司接受“西方”管理会计方法的研究。
This questionnaire is part of a research to investigate people's understanding of the adoption of "western" management accounting controls in Chinese companies.
比如说你可能会决定一起去看看房子,或研究下你们可以一起做生意的方法,或可能会计划要一个小孩。
You may decide to look at houses together, for example, or look into ways you may be able to start a business, or you may plan a baby.
但目前学术界对会计规范研究方法在认识上还存在一些误区。
But currently, there is a misunderstanding concerning the research methods of accounting norms in the circle of accounting.
代理理论的全新思维方式和研究方法能够为我们探索责任会计的相关问题拓展思路。
The new thinking styles and research methods of agency theory can expand our thinking of researching into responsibility accounting.
正本清源,会计规范研究方法应回归为会计一般研究方法,并可过渡为会计系统研究方法。
Returning to a rational way of thinking, the methods in this regard should be traditionally and gradually transformed into a method of accounting system.
文章主要对加强会计预算控制及的现状方法进行了分析,旨在为业内人士的相关研究提供一些启发。
The article mainly to strengthen the accounting budget control and the current situation of the analysis method, aiming to provide some inspiration for the relevant research in the industry.
经过多年努力,学院在会计准则、公司理财、审计理论与方法、法务会计等领域已形成研究特色。
Thanks to the long efforts of the faculty the school has established its particular research areas specifically accounting standards corporate finance auditing theory and forensic accounting.
实证研究方法在我国会计研究领域的运用不仅活跃了会计研究的学术气氛,也丰富了会计研究的成果。
Empirical research method applied in the field of accounting study has enlivened the academic atmosphere, and enriched the achievements.
会计选择是实证会计研究的重心,目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。
Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.
本文运用规范的、实证的研究方法分析了我国所得税会计的现状并提出建议。
By normative and positive methods, the essay analyzes current income tax accounting status in China and brings up proposals.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
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.
本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
Our paper aims to research the key issues which management accounting research is facing to from three aspects including research topic, theory basis and research method.
我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等。
The key problem in the study of the environment accounting of our enterprises is the method of measure subject sys.
会计理论研究方法在会计研究中具有十分重要的意义。
The research method of accounting theory is very important in the study of accounting.
环境成本作为环境会计的核心内容,只有解决环境成本的核算方法,才能进一步的深化环境会计研究和环境会计方法的推广应用。
Environment cost is the core content of environment accounting. Only by solving the accounting method of environment cost, can be achieved the application of environment accountancy research.
本文以审计产业为背景,采用理论分析与实证研究相结合的方法,对会计师事务所的价格战略进行深入的研究。
The thesis studies the price strategy of audit firms by the means of theory analysis and demonstration research in the background of audit industry.
这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定的理论基础和研究方法。
There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country.
研究了人力资源价值会计的主要计量方法,从而推动人力资源价值会计在我国的全面应用。
The paper mainly discuss the main metering methods and promotes the application of the human resource value accountant in our country.
实证法是实证会计理论的研究方法,实证会计理论和规范会计理论是两种基本的会计理论。
Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
依据制度经济学、管制经济学的理论,运用先验性经济学模型方法对会计信息内部性管制理论展开研究工作。
Build on system economics and regulation economics, the research work on the regulation of accounting information internality with apriority economics model.
文章对我国会计理论研究方法体系进行了探讨,并对我国会计理论研究方法的现实选择提出了建议。
This article discusses the research method system of China's accounting theory and makes suggestion about the realistic choice of the research method of accounting theory in our country.
另一方面,企业竞争力会计给战略管理会计带来了具备可操作性的新方法,从而为战略管理会计的深入研究奠定基础。
On the other hand, it can brings about new method for the practicability of strategic management accounting and furthermore build the foundation for its deep research.
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