因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.
摘要：《基础会计》是会计类专业的一门专业基础课。
Abstract: : The basic accounting is a professional basic course of accounting major.
税务会计的核算基础与财务会计核算基础之间存在差异。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.
会计基础工作是经济管理工作的重要基础，也是提高会计信息质量的重要保证。
Work on accounting foundation is the important foundation of the economy management work, and also is the important guaranty that raises the accounting information quality.
本文侧重实证会计理论和研究方法的科学哲学基础，努力剖析其中深层次思想基础，以突出其区别于以往会计学研究方法的特征。
On the basis of analyzing certain thought characters of positive accounting, the thesis pays attention to the methodology fundamental of positive accounting theory.
接下来指出唯物辩证法是司法会计鉴定的理论基础，同一认定理论是司法会计鉴定的一般基础理论。
Next the article point out that Materialist dialectics is the theoretical foundation and the Same theory is the basic theory foundation.
所谓会计基础工作是对会计核算和会计管理服务的基础性工作的统称。
The so-called basic accounting work is the accounting and accounting management services to the basic work collectively.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...
会计电算化一般是在基础会计、企业财务会计、计算机基础等课程之后开课。
Accounting computerization is generally in basic accounting, finance, basic computer course after only.
会计电算化一般是在基础会计、企业财务会计、计算机基础等课程之后开课。
Accounting computerization is generally in basic accounting, finance, basic computer course after only.
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