社会环境是构建会计计量理论结构的逻辑起点。
Social environment is the logical start point of constructing the theory of accounting measurement.
会计计量理论包括会计计量基础理论和会计计量应用理论。
Theory of accounting measurement includes basic theory and applied theory of accounting measurement.
人力资源会计计量理论和计量模式是限制人力会计实际应用的一个重要因素。
It is an important factor that the human resources accountant measurement of theory and the mode of it limit practical application.
人力资源会计运行，除了要有完善的人力资源会计的确认、计量、记录和报告等理论内核，还要有环境条件的支持。
It is needed to operate human resource accounting, not only theories on accounting recognizing, measuring, recording and reporting, but also the support of environment.
公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
资产的计量是会计理论研究的基础问题。
The asset measurement is a fundamental issue in accounting theory research.
因此对自然资本会计计量的探讨具有了重要的理论与现实意义。
So there are deep theoretical and practical significance in studying on accounting measurement of natural capital.
本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
本文探讨了资产证券化的会计确认、计量和披露的有关理论。
The paper discusses the theory of accounting recognition, measurement and disclosure for asset securitization.
本文试图从西方经济学要素需求理论角度来构建一种人力资源会计价值计量模式，以求在理论上就其可计量性做一下初步探讨。
This paper is to establish a Human Resource Accounting Value-measured Model from the view of Factor Demand Theory of Western Economics and give a primary study on measurability of human resource.
在现代会计学中，收益的确定及计量问题是会计理论所要探讨的主要问题。
In the modern accounting, the definition of the accounting profit and the quantification are two main topics to be discussed in the accounting theory.
计量理论是会计理论的核心问题之一。
Measurement theory is one of the core parts of accounting theory.
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.
本文着重论述了在我国建立人力资源会计的必要性和人力资源会计的理论欠缺，同时对人力资源的计量难度进行了说明。
This article mainly discusses the necessity of establishing human resource accountancy in our country and the theory deficiency in human resource accountancy.
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.
应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上，对环境成本进行合理界定，并建立环境成本的计量方法，为企业进行环境治理决策提供理论基础和方法。
On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
人力资源会计理论研究中，人力资源价值计量一直是比较热门的问题。
The valuation of human resource is a heated topic in human resource accounting research.
人力资源会计理论研究中，人力资源价值计量一直是比较热门的问题。
The valuation of human resource is a heated topic in human resource accounting research.
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