Social environment is the logical start point of constructing the theory of accounting measurement.
社会环境是构建会计计量理论结构的逻辑起点。
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。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。
Measurement theory is one of the core parts of accounting theory.
计量理论是会计理论的核心问题之一。
The paper discusses the theory of accounting recognition, measurement and disclosure for asset securitization.
本文探讨了资产证券化的会计确认、计量和披露的有关理论。
The second chapter summarizes the domestic and foreign environmental cost accounting theory and practice, focusing on the concepts, classifications and measurement methods of environmental costs.
本文第二章概述了国内外环境成本核算理论和实践的现状，着重探讨了环境成本的概念、分类和计量方法。
The second chapter summarizes the domestic and foreign environmental cost accounting theory and practice, focusing on the concepts, classifications and measurement methods of environmental costs.
本文第二章概述了国内外环境成本核算理论和实践的现状，着重探讨了环境成本的概念、分类和计量方法。
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