So we try to make them 'framework neutral '-that is, the ability to use them does not depend on any assumption about legal or accounting frameworks.
所以，我们力图使准则“框架中立”—就是说，运用准则的能力并不取决于任何关于法律或会计框架的假设。
Supervising the maintenance of the general ledger and cost accounting activities and the preparation of financial reports for business units and the corporate accounting framework.
监督总帐和成本会计活动的维护和财政报告的准备营业单位和公司会计框架的。
Expectations in the existing framework of the accounting system to meet the subject of human resources accounting accounting requirements.
期望在现有的会计制度的框架下，满足会计主题对人力资源会计核算的要求。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上，这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
This paper offers a brief introduction of this framework and holds it is powerful in accounting for translation even the more sophisticated poetry translation phenomenon.
本文简述了这一框架并认为它可以用来有效地解释翻译当然也包括诗歌翻译这一更为复杂的现象。
Although "The internal accounting control criterion" has been issued by Chinese government, there are still no an integrated framework of internal control.
另外，我国虽然颁布了《内部会计控制规范》，然而，我国尚未建立统一的完整的内部控制框架。
This paper designs an authentication authority accounting system framework that can be used in campus network environment, and discusses the theory of the system framework.
设计了一个校园网认证授权计费系统框架，论述了该系统框架的工作原理。
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。
This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards.
笔者从会计准则全球趋同背景出发，提出改进公司财务报告披露的三层框架模式设想。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.
会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。
The paper has the aid of capital maintenance concept to merge the nature of the firm, corporate governance and finance accounting theory into a integral theoretical framework whole.
本文利用资本保全概念将企业本质、公司治理与财务会计理论整合为一个完整的理论框架。
This paper discusses the conceptual framework (CF) of financial accounting from the perspective of demanding and supplying respectively.
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。
The purpose and meaning of this thesis lie in: Regard accounting target as the starting point, structure the theory of financial accounting concept framework smoothly.
本文的研究目的和意义在于：以会计目标为起点，顺利地构建财务会计概念框架理论。
The research of the accounting concept framework is only confined in financial accounting in Chine.
对会计的概念框架研究，在我国还仅限于财务会计。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
American conceptual framework for accounting is mainstream, being the most comprehensive and meticulous of all conceptual frameworks of this type.
美国会计概念框架是当前世界上最全面、最细致的会计概念框架。
This paper USES the accounting method and the analytical framework of SEEA-E to calculate and analyze the energy use and the COz emissions due to that energy use in Shanghai in 2007.
本文利用SEEA—E的流量核算方法和分析框架，对上海市2007年能源利用和排放进行核算和分析。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
In order to calculate the swap in accounting statements, we should reexamine and reconstruct the conceptual framework of accounting elements and revise the definition of asset and debt.
为了将互换纳入表内核算，需要重新审视和构筑会计要素概念的新框架，对资产和负债的定义进行局部修改。
Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage.
财务会计概念框架的研究由来已久，但在我国仍处于初创阶段。
By arrange the framework, methods and conclusions of Marine economic accounting, this paper comparison the differences between domestic and international Marine economic statistics.
本文通过梳理国内外海洋经济核算的框架、方法和结论，比较和评述了国内外海洋经济统计核算的差异。
In order to achieve the uniformity of accounting data and records, it is necessary to follow some given framework.
为了实现会计数据和记录的一致性，必须遵循一定的框架。
This paper discusses the problems of decision-making theory in management accounting and constitutes a new systetn framework for the new decision-making theory.
提出了管理会计决策理论内容中存在的问题，构成了新的决策理论内容体系框架。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
从第三章开始构建企业公民会计的理论框架，分别介绍了企业公民会计的目标、对象以及基本假设。
In order to talk about this, I am going through some history of accounting, the definition and compare the conceptual framework under different standards.
为了谈论这一点，我将通过会计的一些历史，定义和比较不同标准下的概念框架。
This paper described the concept of green GDP, analyzed the integrated environmental and economic accounting system (SEEA) framework and the difficulties in green GDP accounting.
本文阐述了绿色GDP的概念，分析了综合环境经济核算体系及绿色GDP核算存在的困难。
Conceptual framework of financial accounting (CF) has become the core of financial accounting theory studies.
财务会计概念框架(CF)的研究已成为财务会计理论研究的核心内容。
This article proposes an accounting standard quality assessment framework in terms of formulation quality, content quality and implementation quality.
本文从准则制定质量、内容质量及执行质量三个方面提出了一个会计准则质量评价框架。
This article proposes an accounting standard quality assessment framework in terms of formulation quality, content quality and implementation quality.
本文从准则制定质量、内容质量及执行质量三个方面提出了一个会计准则质量评价框架。
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