Therefore, this article will put forward theory support and guidance in practical operation for land assets 'maneuverability on microcosmic level from accounting view.
基于此，本文将从会计角度为土地使用权资产的微观可操作性提供理论支持和实务指导。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
From the accounting point of view, the key into the list is the unique ID that the accounting system assigns to the transaction.
从会计角度看，列表的键是会计系统分配给交易的惟一id。
In this essay, I would like to establish a set of maritime transportation enterprises financial evaluation indexes system from the point of view of price and choice of accounting policies.
本文试图从价值和降低会计政策对财务评价的影响的角度来分析探讨航运企业财务指标评价体系。
This paper is to establish a Human Resource Accounting Value-measured Model from the view of Factor Demand Theory of Western Economics and give a primary study on measurability of human resource.
本文试图从西方经济学要素需求理论角度来构建一种人力资源会计价值计量模式，以求在理论上就其可计量性做一下初步探讨。
There are reasons accounting for my view. To begin with, there is no denying that gas emission of private car is a great evil of air pollution.
有很多理由可以支持我的观点。首先，不可否认的是私人汽车的尾气排放是空气污染的一大罪恶。
But many mechanistic philosophers in later centuries could not accept this particular view of Descartes', and so they faced their biggest challenge in accounting for the place of the mind in nature.
但在随后几个世纪，很多机械论哲学家无法接受笛卡尔对人类心智的这一看法，所以他们面临着如何解释人类心智这一重大挑战。
Thereare reasons accounting for my view.
有很多理由来支持我的观点。
On the view of this article, there is a bonding point between the current accounting and the virtual value activities in the value chain accounting (VCA).
认为价值链的整合使价值链会计在现行会计核算体系与虚拟价值链活动之间存在一个切合点；
In view of this, the thesis carries on a more comprehensive review and the summarization to the research situation in Environmental Accounting, and proposes the corresponding academic forecast.
鉴于此，本文对国内外环境会计的研究情况进行较为全面的回顾与评述，并提出了相应的学术展望。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
From a purely N2O accounting point of view, it is also necessary to search more certainty of the sink terms discussed.
从一个纯粹N2O会计观点，搜寻被谈论的水槽期限的更多把握也是必要的。
The co authors hold the view that the application of the core standards set by the International Accounting standard Board has a bright future...
本文认为，国际会计准则委员会制定的核心准则的应用前景是光明的，但是国际会计准则在各国的协调历程则是长期的。
This underlying assumption has being carried by the positivist view in defining what is accounting all about.
这个假设已经被定义会计是什么的实证角度进行。
Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view.
会计透明度是会计信息质量的全面概念，其理论视角有契约观、投资者保护观和信息观。
So this thesis studies accounting conservatism from the view of ownership structure.
因此本文从股权结构的角度研究会计稳健性。
You can view the challenges as a series of questions you will ask yourself later in your career as either a preparer or user of accounting information.
你可以视这些课程要求有若你日后作为资料制作者或是会计资料的使用者时自我反问的一系列问题。
There are limitations in traditional view of quality related cost. Quality cost and quality loss are two important basic concepts of quality accounting.
传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。
Commission responsibility view is a DE facto choice of the present college accounting objectives implied in related rules and accounting practice.
受托责任观是隐含在相关法规和会计实务中的目前高校会计目标的事实选择。
Considering the new reality, the developing tendency and the new task of accounting of colleges and universities, we should hold a decision-usefulness view.
结合高校面临的新的现实、发展趋势和高校会计的新任务，提出其会计目标应该选择决策有用观。
From the view of Human Resource Accounting, the author analyses the laborer's equity and states two main modes about laborer's equity: labor bonus and operators' annual salary.
本文从人力资源会计理论出发，对劳动者权益进行分析，具体阐明了两种主要的劳动者权益分配方式：劳动分红和经营者年薪。
Aaccounting information regulation is always focused on in studying field. This paper discusses positive and negative effects of accounting information from the view of economics,...
本文从经济学的角度分析了会计信息管制的正面和负面效应，并在此基础上对提高我国会计信息管制的效率提出了对策建议。
The authors give analysis to the capital attribute of the forest resource from the angle of the accounting, and put forward reasonable point of view about the value of the forest resource.
从会计要素的角度论述了森林资源的资产属性及其成为会计核算对象的条件，提出当森林资源的价值可以用货币计量并能为某利益主体所拥有时，则具备资产属性的观点；
In view of the frame of American income taxes accounting, the author will put forward a tentative plan of the frame which is fit to the condition of our country.
本文首先对所得税会计的理论问题作以概述，借鉴美国所得税会计的理论框架对我国所得税会计理论框架的构建提出设想。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
The WSVA and WSVI must be analyzed and designed in a system-level of view, accounting for its coupling with the launch vehicle (LV) and spacecraft (SC).
设计减振和隔振系统，必然要综合考虑其与卫星、运载火箭整体的耦合作用。
The auditor must form an opinion as to whether the financial statements give a true and fair view and comply with the relevant sections ofthe law and applicable accounting standards.
审计师必须提出其意见，表明该财务报表是否能够如实和公允的反映实际情况，是否复合相关法律章节和适用的会计准则的要求。
The auditor must form an opinion as to whether the financial statements give a true and fair view and comply with the relevant sections ofthe law and applicable accounting standards.
审计师必须提出其意见，表明该财务报表是否能够如实和公允的反映实际情况，是否复合相关法律章节和适用的会计准则的要求。
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