One who is skilled in the practice of accounting or who is in charge of public or private accounts.
有专业技术开业会计事务，或者管理公共账户或私人账户的人。
The dialectical materialism philosophic thought is generally implied in theory and practice of accounting.
会计理论和实践中普遍渗透着辨证唯物主义哲学思想。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
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 paper studies the problems existing in teaching and the solutions according to the teaching practice of accounting profession, and raises several questions to ensure the quality of teaching.
结合会计电算化专业ERP沙盘教学实践，研究ERP沙盘教学中存在的主要问题及解决对策，并提出为保证ERP沙盘教学质量必须要处理好的几个问题。
Potential career paths: an in-depth understanding of accounting theory and practice is great preparation to work as a CPA or manager in the financial services industry.
潜在的职业道路：作为一个注册会计师或者金融服务行业的经理，对会计理论和实务的深入理解是个必备的条件。
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
It is an abstract from an accounting practice out of theory to guide practice.
它是从会计实践中抽象出来，用以指导实践的理论。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
讨论会计实践中职业判断和道德行为的重要性。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
You are required to write an essay that critically examines the theory and practice of public sector financial management and accounting.
你需要写一篇文章，批判地考察公共部门的财务管理和会计核算的理论和实践。
Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.
如何提高会计信息质量，是会计理论界和实务工作者值得深入研究的课题。
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
会计实践性教学有利于会计理论与实践的紧密结合，是培养应用型会计人才的一种有效手段。
The Friday after Thanksgiving Day is famously known as "Black Friday" because of the standard accounting practice of writing profits in black.
感恩节之后的周五便是著名的“黑色星期五”了，这一天得名于会计用黑色墨水记录盈利的传统。
The second edition of Financial Accounting: an Introduction features an even greater number of practice questions and integrates an international perspective.
财务会计第二版：介绍具有一个实践问题，更大的数目，集成了国际视野。
The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.
采用“购买法”还是“股权联营法” ，是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
In public accounting, an accountant may practice as an individual or as a member of a public accounting firm.
在公共会计中，一个会计师可以以一个个体或公共会计事务所的职员执业。
Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.
我国通货膨胀会计模式的研究应未雨绸缪，而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴作用。
Therefore, it is significant of continuously perfecting asset impairment accounting in practice.
因此，在实践中合理利用并不断完善资产减值会计具有重大意义。
The article first analyses the basic purpose of restructuring of assets, discusses the main problems in practice, and provides accounting administration's countermeasures.
本文从资产重组的根本目的入手，探讨了实践中资产重组存在的主要问题，并提出了会计治理对策。
How to practice accounting based on the characteristics of high vocational education is a problem urgently to be solved.
如何根据高职教育的特点进行会计实践，是高职会计教育急需解决的问题。
Accounting simulation practice is a new way of reform of accounting practice teaching.
会计模拟实习是会计实践教学改革的新形式。
Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment.
会计目标是会计主体在特定的历史时期与会计环境中，对会计实践活动所追求或希望达到的结果。
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。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。
In this paper, the present vocational school status of financial accounting teaching practice are analyzed and several improving measures are proposed.
本文针对目前高职财务会计实践教学现状进行简要分析，并提出几点改进措施。
The text analyzed the necessity and possibility of the practice in Accounting course and raised the method of its practice on the basis of my own education experience.
本文分析了该课程实行“双语”教学的必要性和可能性，并根据自身的教学实践，提出了《会计学》课程“双语”教学的实践方法。
This paper analyzes on the problems existing in accounting practice teaching in higher vocational colleges at present, and advances some ideas on the reform of accounting practice teaching.
分析了当前高职高专院校在会计实践性教学方面存在的问题，提出了会计实践性教学改革的思路。
Accounting practice teaching is one of most important parts of accounting education in colleges and universities.
会计实践教学是高等会计教育的重要组成部分。
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