研究税务会计原则与财务会计原则的差异,旨在探讨如何构建符合国际化发展趋势的税务会计与财务会计的关系模式。
The research on this topic will lead to the construction of internationally characteristic relationship model between tax accounting and financial accounting.
最后,本文还试图从剩余权益论的角度,解释和预测财务会计的目标、会计原则以及财务报表的列示。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要,因而不能正确地对物流外包业务的成本进行度量。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
稳健性原则的应用由财务会计所依存的会计环境所决定,也是使用会计信息的利益关系人的要求,同时也被财务会计自身特点所制约。
The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself.
介绍了企业财务会计核算的配比原则,对企业的收入、费用、产品开发费用的确认原则进行了分析。
The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.
企业提供财务会计信息应遵循可验证性原则、成本收益原则、安全运营原则和有用性原则。
To supply the financial accounting information, we should follow the testable principle, the cost-income principle, safe operation principle and applicability principle.
将财务会计理论作为制定标准的原则,建立了会计概念框架。
Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up.
成本会计乃运用财务会计之原理原则,记录、分类、汇整及分析产品在产销过程中的有关成本。
Cost accounting utilize the principles of financial accounting, to record, classify, summarize and analyze the costs of products during the processes of their productions and sales.
成本会计乃运用财务会计之原理原则,记录、分类、汇整及分析产品在产销过程中的有关成本。
Cost accounting utilize the principles of financial accounting, to record, classify, summarize and analyze the costs of products during the processes of their productions and sales.
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