会计要素是会计理论研究的基础理论。
Accounting elements are the basic theory of accounting theory.
它把会计要素的定义同确认结合起来表述。
It makes definitions of accounting elements in cooperation with their recognition.
环境会计要素就是对环境会计对象的进一步分类。
Factors of environment accounting means the further classification of environment accounting object.
因此，对其它会计要素在第三章作了简要的论述。
同时，会计要素群的内容和结构也是在不断变化的。
At the same time, elements of the accounting group is the content and structure in a constantly changing.
财务会计采用了会计要素的概念，使会计对象具有可操作性。
Financial accounting can use the accounting key element, and then the particular accounting object can be operated.
上述会计信息亦称为会计要素，它们构成财务报表的基本框架。
The above accounting information is also called accounting elements, which form the basic structure of financial statements.
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
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.
会计要素的定义，历史成本原则，实现原则等传统会体系的基石都受到了严峻的挑战。
The foundations of traditional accounting system, such as the definition of accounting constituents, historic cost principle and realization principal etc, all face severe challenges from derivatives.
目前，针对会计计量属性的研究大多是针对某一会计要素或者针对某一会计计量属性。
At present, the studies on the accounting measurement attributes were mostly focus on a certain accounting element, or focus on an accounting measurement attributes.
本文从会计要素、会计核算技术、会计行为规范三个方面对保险会计的个性进行了分析。
This paper analyses the individuality of insurance accounting from three aspects: accounting factor; accounting computing technique and accounting behavior norm.
企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、定会计要素。
An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events.
然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。
However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.
衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
论文第四章从特殊目的载体的会计主体、会计要素、会计确认和计量以及税收问题等方面进行研究。
Chapter four carry on research from accounting subject, accounting key element, accounting confirm and measure and tax revenue issues, etc.
具体包括对绿色会计核算原则、工作组织、账户设置、环境会计要素的确认和会计信息披露规范化等。
The paper gives the author's ideas about checking principle of the green accounting, managing the work, setting the account, and furthermore elaborating how to solve the problems of …
现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
为了将互换纳入表内核算，需要重新审视和构筑会计要素概念的新框架，对资产和负债的定义进行局部修改。
In order to calculate the swap in accounting statements, we should reexamine and reconstruct the conceptual framework of accounting elements and revise the definition of asset and debt.
衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。
The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.
在六大会计要素中，资产是最重要的会计要素之一，与资产相关的会计信息是财务报表使用者关注的重要信息。
In six major accounting elements, assets is the most important accounting elements, and assets of the accounting information is relevant financial statements attention important information.
第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。
Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors.
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.
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
从会计要素的角度论述了森林资源的资产属性及其成为会计核算对象的条件，提出当森林资源的价值可以用货币计量并能为某利益主体所拥有时，则具备资产属性的观点；
The authors give analysis to the capital attribute of the forest resource from the angle of the accounting, and put forward reasonable point of view about the value of the forest resource.
一个交易可能会影响只有一个、两个或三个要素的会计等式。
A transaction could affect only one, two, or all three elements of the accounting equation.
社会计算的另一个关键要素直接取自于Web 2.0的基本前提：集体智慧远胜于个人的智慧。
Another key element of social computing is taken straight from the backbone premise of Web 2.0: Collective intelligence is better than individual intelligence.
在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
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