The right anchoring of accounting objective underlines the provision of high quality accounting information.
正确的会计目标定位是提供高质量会计信息的前提保证。
Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.
会计信息质量特征是由会计目标和会计环境影响的。
The current disclosure model of accounting information has greatly restricted the realization of accounting objective.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
The accounting essence determines the accounting function, and then the accounting function determines the accounting objective.
会计本质决定会计职能，会计职能决定会计目标。
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 article analyses two schools of accounting objective, draws a distinction between these two schools, and introduces their application condition.
分析了会计目标的两大流派，并对这两大流派进行了区别，指出两种形式的适用条件。
Two major genres about the study of accounting objective emerged in America after 1970s, principal-agent responsibility and decision-making availability.
70年代后美国会计界关于会计目标的研究，形成了两个主要流派：受托责任学派和决策有用学派。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.
对销售实施截止测试，其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。
The article puts forward the reasons why we cannot adopt the principle orientation, and works out a set of specific methods to set up objective orientation for accounting norms in China.
提出我国不能采用原则导向而采用目标导向的原因，并设计了我国建设目标导向会计准则应采用的具体方法。
The author thinks that the macroscopical economic management is the most important objective of accounting of our country.
作者认为，当前我国会计目标应首先考虑宏观经济管理的需要。
The objective of costs accounting is production costs.
成本会计的对象是生产成本；
Objective to solve the problem of hospital Bureau class cost accounting system to manage the Branch class cost.
目的：解决疗养院无法套用医院科级成本核算系统来管理科级成本的问题。
The objective of fund accounting is fund performance evaluation, reflecting fiduciary duty and offering decision-making useful information.
基金会计的目标就是基金业绩评价：反映受托责任或提供投资决策有用信息。
If there is no reliable, full of accounting information, accounting supervision is no objective evidence.
如果没有可靠的、完整的会计核算资料，会计监督就没有客观依据。
Among many objective causes for the choice of enterprise accounting policy, the major ones include: the sharing of interest, the characters of the enterprise and relevant laws.
企业会计政策选择产生的客观原因很多，主要有利益的共享性、企业的独特性和法规(律)规定。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about un.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Strengthening enterprises internal accounting control is the urgent requirement of the objective environment and the internal situation of the enterprises and institutions.
加强企业内部会计控制建设是客观环境和企事业单位内部管理的迫切需要。
One of the main tasks of accounting work is to reflect. the objective process and the result in economic activities correctly.
会计工作的主要使命之一就是正确地反映经济活动的客观过程及其结果。
Accounting norm, an objective scale upon which an enterprise conducts accounting work, has a direct impact on the quality of accounting information.
会计核算规范是企业进行会计核算工作所依据的一种客观尺度，直接影响着企业会计信息的质量。
Without the objective principle, accounting records would be based on whims and options and subject to dispute.
失去客观性原则，会计记录将会建立在主观臆断和个人意见的基础上，并易导致争论。
The objective of the discussion is to reduce the operating cost and enhance the profitability of hospital through the accounting and management of hospital costs.
其目的是通过对医院成本的核算与管理，降低医院运营成本，提高医院效益。
The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule.
会计规则的制定目标是形成高质量会计规则的根本性决定因素。
Many at the forefront of accounting education have goals generally consistent with this course objective.
会计教育前沿的许多专家所推崇的目标大致上与本门课程目标一致。
The accounting information controlled by enterprises, leading to supply and demand contradiction, is the objective cause of accounting information distortion.
交易双方对信息占有的不对称、内部人的控制与企业会计信息供需矛盾等问题，是造成会计信息失真的客观原因。
The present author attempts to systematically construct the objective model for disclosure of financial accounting information under the internet conditions and pose some measures to be taken.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about uncertain economic events.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about uncertain economic events.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
应用推荐