盈余管理是现代会计理论研究的一个重要领域。
Earnings Management is a very important issue in the research of modern accounting theory.
盈余管理是现代会计理论研究中的一个重要领域。
Earnings management is an important field in the study of the modern accounting theory.
盈利管理是现代会计理论研究中的一个重要领域。
Modern accounting theory profit management is an important area of study.
现代会计理论的形成有产生它的历史必然性和其内在的逻辑结构。
The formation of modern accounting theory has its historical necessity and its internal logic structure.
随着全球绿色浪潮的涌起，环境会计将成为现代会计理论的重要内容。
Along with the surge of global green wave, environmental accounting will become an important component of modern accounting theory.
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.
资本保全理论是现代会计中的一个重要组成部分。
The theory of capital is an important component in modern accounting.
现代契约理论下的委托人缺失及产权不明引发的责任问题是会计诚信缺失的内在机理。
Duty issue resulted from consignor default and unclear property under modern contractual theory is an inner reason of accounting trust default.
在现代财务理论中，各种评估模型经常依据会计盈余指标来预测和分析公司的价值。
Among the modern financial theories, each kind of appraisal model frequently the earnings target forecasts and the analysis company's value based on accountant.
这一假说迅速得到学术界的广泛重视，并成为现代金融、财务与会计实务和理论研究的基石。
Academe gave great emphasis to EMH, and made EMH be the bedrock of the theory and practice of modern finance and accounting.
近年来，一种新的会计契约本质论正在悄然兴起。会计的契约本质理论建立在现代主流的企业契约理论的认识基础之上。
In recent years, a new social contract theory of accounting has been arising, and the contract nature of accounting is based on the theory of modern mainstream corporate contract.
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.
本文综合利用现代经济学、管理学和会计学理论，系统分析企业家激励约束问题。
This thesis analyzes the problem on incentive and disciplinary to modem enterpriser by utilizing the theoretical system of Modern Economics, Managerial Economics and Accountancy.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
对短期经营决策假设进行研究，可以为短期经营决策方法的应用和拓展奠定基础，丰富现代管理会计理论内容。
The study on the assumption of policy decision of short-term management can lay a foundation for the application of its methods, and en…
对短期经营决策假设进行研究，可以为短期经营决策方法的应用和拓展奠定基础，丰富现代管理会计理论内容。
The study on the assumption of policy decision of short-term management can lay a foundation for the application of its methods, and en…
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