The human resource accounting is a new branch of the accounting field.
会计领域还是一个较新的分支。
How to check and account it is a focus that the accounting field disputes.
如何对其进行核算，是会计界争论的一个焦点。
Asset write-down has always been in the sensitive area in the accounting field.
资产减值一直以来是会计核算的一块敏感区域。
The Current Cost accounting is an active subject in the accounting field of Japan.
时价主义会计在日本会计学界是一个争论激烈的课题。
Financial management subjects, delete the accounting field is the main subjects of the accounts set up for the opening balance.
财务科目管理，主要是田间删除会计科目，对会计科目中的期初余额进行设置。
It technology applies to the accounting field, its impact on accounting is deeper and deeper, promoting the accountings value constantly.
IT技术应用于会计领域，对会计的影响越来越深，正在不断提升会计的价值。
Those in the accounting field can earn the Certified Public Accountant designation by meeting experience and educational requirements and passing an exam.
在会计领域能够满足经验和教育背景的要求、并通过考试获得注册公共会计师称号。
Accounting information distortion is a problem puzzling the accounting field many years as well as the one attracting extensive attention from the society.
会计信息失真不仅是困扰会计界多年的问题，而且是社会各界广泛关注的问题。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。
How to correctly face and solve all kinds of problems appeared in the accounting field in the economic operation has been the bottleneck which has to be settled urgently.
如何正确面对及解决经济运行过程中会计领域所发现的各种问题已成为亟待解决的瓶颈。
Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely.
实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一，而国内的学者使用这种研究方法的频率很低。
Earnings management is an important field in the study of the modern accounting theory.
盈余管理是现代会计理论研究中的一个重要领域。
In the field of accounting, internal accounting controls and some weak, there is financial balance control, providing false accounting information of the phenomenon.
在会计领域，有的企业内部会计控制薄弱，存在财务收支失控，提供虚假会计信息的现象。
Consolidated accounting statement is one of the difficult problems in financial accounting field.
合并会计报表问题是当前财务会计的难题之一。
The accounting internationalization behavior has been the core problem to the financial trade, especially banking, as the important branch in the economic field.
金融行业尤其是银行业作为经济领域内的重要分支，其会计国际化行为日益受到关注。
As the tide of the knowledge economy rolls in, traditional accounting theory, method, practise and teaching mode in the economy field are strongly assaulted and challenged.
知识经济的浪潮滚滚而来，作为经济领域中传统的会计理论、会计方法、会计实践及会计教学模式受到强烈的冲击与挑战。
Empirical research method applied in the field of accounting study has enlivened the academic atmosphere, and enriched the achievements.
实证研究方法在我国会计研究领域的运用不仅活跃了会计研究的学术气氛，也丰富了会计研究的成果。
The accounting information distortion and its management are the hot topics in accounting field. People have to attach the importance to the fact of accounting information falsehood.
会计信息失真及治理是当今会计界的热门话题，会计信息虚假的现实也使人们不能不重视这个问题。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。
In the field of statistics, research on financial output accounting is immature.
在统计领域，金融产出核算研究尚不成熟。
So, China's entering into WTO will absolutely bring severe challenges for the whole accounting field in China, which will undoubtedly influence and impact on the domestic accounting market.
因此，中国加入WTO必将给我国会计领域的方方面面带来严峻的挑战，这无疑会给我国会计市场带来影响和冲击。
Environmental accounting developed by accounting and environment subject as a crossing subject has been concerned in the accounting theoretical field.
作为会计学与环境学等学科交叉形成的环境会计一直为会计理论所关注。
Judicial accounting is a newly-emerging, important borderline subject in the field of law, and the education of judicial accounting is an indispensable part of the education of law.
司法会计学是法学领域新兴的、重要的边缘学科，司法会计教育是法学教育不可或缺的重要组成部分。
Modern risk-oriented Auditing approach, as an important auditing concept and mode, has been a focus in the field of audit and accounting.
现代风险导向审计作为一种重要的审计理念和方法，受到会计和审计界的普遍关注。
The study of internal accounting control system is one of the most important subjects in the field of accounting and auditing.
对内部会计控制制度的研究是在会计、审计领域中十分重要的研究课题，然而目前对内部会计控制制度的研究却存在一些缺陷。
As one of the three most difficult problems in accounting field, consolidating financial statements have being researched.
合并会计报表作为会计三大难题之一，会计界对其研究一直方兴未艾。
Earnings management has been in-depth study in the field of economics and accounting at home and abroad.
盈余管理一直是目前国内外经济学和会计学领域深入研究的课题。
Earnings management has been in-depth study in the field of economics and accounting at home and abroad.
盈余管理一直是目前国内外经济学和会计学领域深入研究的课题。
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