The rapid development of the derivatives has made a huge impact on the traditional financial accounting theory and practice.
衍生金融工具的迅猛发展，对传统的财务会计理论与实务形成了巨大的冲击。
It is no doubt tha such a transfer has exerted a significant influence on international financial accounting theory and practice.
毫无疑问，这种转变会对国际财务会计理论和实务界产生深远影响。
It is no doubt that such a transfer has exerted a significant influence on international financial accounting theory and practice.
毫无疑问，这种转变会对国际财务会计理论和实务界产生深远影响。
The epoch of knowledge economy will bring great reforms to accounting theory and practice, and bring to challenges to traditional financial reports.
知识经济时代，必将引起会计理论和会计实务的重大变革，对传统财务报告提出挑战。
Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle.
明确其在会计理论和实务中的体现 ，有利于把握原则的内涵 ，进一步运用该 原则规范会计实务操作。
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。
Thus acceleration of improvement of production equipment and consolidation of cost budget and cost control are the issues which current accounting theory and practice must study.
因此，加速生产设备改良、加强成本预算和成本控制，是当前会计理论与实践必须研究的问题。
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。
This paper makes discusses on the influence of paperless accounting to traditional accounting theory and practice, the meaning of paperless accounting, and it's condition and implement.
本文就实现无纸化会计对传统会计理论与实务的影响、无纸化会计的意义、所需满足的条件、及实现等方面进行了探讨。
Research and resolve on the issues of social responsibility will be helpful for improving our accounting information disclosed accounting theory and practice of corporate social responsibility.
研究和解决社会责任会计信息披露问题对于完善我国企业社会责任会计理论与实务将有所裨益。
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。
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。
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。
During recent years, accounting circles had done many deep studies and had made some progress both in theory and practice, but there still were imperfections.
近年来，会计界在理论与实践上进行了深入探索并取得了一定进展，但仍有诸多不完善之处。
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。
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。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle, the market marketing.
该课程的先行课是国际贸易理论与实务、商务与会计原理、市场营销。
Accounting section of the higher vocational school is the course which theory and practice is very closely combined.
高职学校的会计课是理论和实际结合非常紧密的一门课程。
Academe gave great emphasis to EMH, and made EMH be the bedrock of the theory and practice of modern finance and accounting.
这一假说迅速得到学术界的广泛重视，并成为现代金融、财务与会计实务和理论研究的基石。
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。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle and so on.
该课程的先行课是国际贸易理论与实务、商务与会计原理等。
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。
But because the goodwill has the special nature, its accountant processes has been the hot spot which, the difficult problem in the accounting theory and the practice studies.
但由于商誉所具有的特殊性质，其会计处置不断是会计理论与实务中研讨的热点、难题。
The accountant of human resource is a new branch that knowledge economic condition produced. Its assumption and principle is the base of the theory and practice of human resource accounting.
人力资源会计是知识经济条件下产生的一个新的会计分支，其假设与原则是人力资源会计理论与实践的基石。
Considering the gap of Chinese accounting regulation on cross holding, this paper analyzes the theory and practice of cross holding and puts forward relevant resolving methods.
鉴于我国会计法规在交叉持股方面处于空白的现状，本文对交叉持股的理论与实务进行了分析，并提出相应的解决办法。
Knowledge Economy Puts forward new problems to require researching and thinking about theory and practice of financial accounting.
知识经济对企业会计理论和实务提出许多需要研究思考的新问题。
It is fairly important for the theory and practice of fair value accounting applied in China to research on the problem of fair value accounting.
探讨公允价值会计问题，对我国公允价值会计的理论和实践有重要的现实意义。
In order to be adapted to the requirements of 21st century quality education, there must be classes for experiments in management science. Theory and practice are two wheels of accounting teaching.
论述了为适应2 1世纪素质教育的要求，管理科学不能没有实验课，理论和实践是会计教学的两个车轮。
In order to be adapted to the requirements of 21st century quality education, there must be classes for experiments in management science. Theory and practice are two wheels of accounting teaching.
论述了为适应2 1世纪素质教育的要求，管理科学不能没有实验课，理论和实践是会计教学的两个车轮。
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