From the study of accounting basic theory and accounting information system, the influence of electronic commerce on traditional accounting can be seen.
根据电子商务与会计基础理论研究、会计信息系统知识，可知电子商务对传统会计工作具有一定的影响。
Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
再次讨论了资产重组对传统会计基础理论的冲击，即资产重组对会计假设的冲击和资产重组对会计原则的影响。
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
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。
This article introduces the basic contents of intellectual capital theory in west countries, analyzes its influence on accounting.
文章概括介绍了西方知识资本理论的基本内容及对会计学将产生的影响；
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。
Accounting elements are the basic theory of accounting theory.
会计要素是会计理论研究的基础理论。
This text is divided into five parts mainly: Part one is the basic theory summary of accounting supervision.
本文主要分为五个部分：第一章是会计监管的基础理论概述；
This paper combines teaching with practice, and has explored the relevant theory and practice of situational teaching approach in basic accounting.
本文结合教学实践，对基础会计情景教学法的有关理论和实践进行探索。
Asset securitization puts forward a new challenge to traditional accounting theory, which is the basic problem to be discussed in this chapter.
资产证券化对传统财务会计理论提出的新挑战，就是资产证券化会计所必须解决的基本问题。
Theory of accounting measurement includes basic theory and applied 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。
Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
Determining the objectives of financial accounting is a basic problem of accounting theory.
财务会计目标是财务会计理论的一个基本问题。
It is a basic problem concerning the basic theory of accounting and it is in common use in daily accounting practice and neglected by the people in accounting work.
它是会计基础理论的一个基本问题，在日常被无数次普通运用，却因习以为常而对其有所忽视。
Chapter II is the part about the basic theory accounting aesthetics.
第二章是会计美学的基础理论部分。
After analyzing the current analysis models of the application environment of management accounting, a new analysis model is set up on the basic principles of the system theory.
在分析了现有的管理会计应用环境分析模式的基础上，运用系统论的基本原理建立了一个新的管理会计应用环境研究模型。
In this paper, we use game theory, institutional economics and risk theory to study the basic theory of asset impairment accounting professional judgments.
本文以博弈论、制度经济学和风险理论为基础理论来研究资产减值会计职业判断。
Secondly, based on the sustainable development view, this article dis- cussed the basic theory of forest asset accounting an.
本文详细论述了森林资源资产的概念、特点及评估的基本方法，并提出当前森林资源资产评估中存在的问题。
Secondly, based on the sustainable development view, this article dis- cussed the basic theory of forest asset accounting an.
本文详细论述了森林资源资产的概念、特点及评估的基本方法，并提出当前森林资源资产评估中存在的问题。
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