该文从会计理论的供给与需求角度对财务会计概念结构进行分析。
This paper discusses the conceptual framework (CF) of financial accounting from the perspective of demanding and supplying respectively.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
应用推荐