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。
The above accounting information is also called accounting elements, which form the basic structure of financial statements.
上述会计信息亦称为会计要素，它们构成财务报表的基本框架。
Introduced with emphasis the basic service, the database level realization, the elements and realization of the workflow engine, as well as the interfaces of accounting, crediting and SWIFT systems.
重点介绍了基本服务的实现、数据库层的实现、工作流引擎的实现及原理以及与帐务、授信、SWIFT等系统的接口实现。
The basic four elements in environmental accounting are environmental costs, environmental assets, environmental liabilities and environmental performance.
环境会计基本要素分为环境成本、环境负债、环境资产和环境效益四要素。
The basic four elements in environmental accounting are environmental costs, environmental assets, environmental liabilities and environmental performance.
环境会计基本要素分为环境成本、环境负债、环境资产和环境效益四要素。
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