通过调查发现，在《基础会计学》的教学中，学生对会计基本技能的掌握并不理想。
Through investigation, we found that students 'accountancy ability haven't been improved during the course of Basic Accounting Teaching.
对于会计学基础没有被做为12年制课程的核心部分，这是十分遗憾的。
It's a shame that basic accounting isn't a required part of the core K-12 curriculum.
资产计价基础是会计学的重要概念之一。
Asset valuation basis is one of the mo st important concepts in accounting.
在四年的学习生活中，我所学习的内容包括了从会计学的基础知识到运用等许多方面。
In four years of study life, I learned of the contents, including accounting from the basic knowledge to use in many respects.
在三年的学习生活中，我所学习的内容包括了从会计学的基础知识到运用等许多方面。
In three years learning life, I study the contents include from the accounting of the basic knowledge to use, and many other aspects.
而环境成本又是环境会计学中最基本的问题，因此，环境成本的研究是环境会计研究的基础。
Environment cost is the basic concept of environmental accounting, so the research on environment cost is the basis of the research on environmental accounting.
所学习的内容包括了从经济学，国际贸易，管理学，会计学的基础知识到运用等许多方面。
From the study include economics, international trade, management studies, accounting and basic knowledge to use, and many other aspects.
本篇论文在全面参照了会计学、财务学和经济学经典理论基础之上，着重讨论了客户资产研究的核心部分之一——客户资产的价值评估问题。
Based on the comprehensive reference to the classic theories of accounting, finance and economics, this thesis emphatically discusses the value evaluation of customer equity.
会计组织研究的理论基础是组织学和会计学。
The theory basis of research are organizational theory and accounting theory.
会计学是非财会专业必修的重要专业基础课。
Accounting is an important specialized fundamental course for the non-financial accounting profession compulsory.
本文侧重实证会计理论和研究方法的科学哲学基础，努力剖析其中深层次思想基础，以突出其区别于以往会计学研究方法的特征。
On the basis of analyzing certain thought characters of positive accounting, the thesis pays attention to the methodology fundamental of positive accounting theory.
文章立足三维教学目标，以信息技术为平台，提出了一个会计学专业立体式实践教学体系，并对实践建设的基础、实践内容层次、实践模式等进行了初步研究。
Based on three-dimensional teaching targets and IT, we establish a practice teaching system for accounting major. And the thesis studies the basis, the content, and the method of practice.
本文借鉴前人的研究基础，综合运用环境经济学、环境会计学、成本会计学等理论，建立了一套比较完善的核算体系。
This paper drew on previous research, comprehensive use environmental economics, environmental accounting, cost accounting and other theories, established a relatively complete accounting system.
会计学的资本保全是指应在预付资本得到补偿、成本得以回收的基础上才可确认收益。
The author suggests that income should not be confirmed until the capital is recovered and cost - retrieved.
会计学的资本保全是指应在预付资本得到补偿、成本得以回收的基础上才可确认收益。
The author suggests that income should not be confirmed until the capital is recovered and cost - retrieved.
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