但更重要的是，它迫使我们反思传统会计方法的价值。
Even more important, however, is the pressure to rethink the value of our traditional approach to accounting.
知识经济的到来，对传统会计提出了挑战。
The knowledge economy brings up the challenge to the traditional accountancy.
本文主要详述了网络会计对传统会计的影响。
This paper mainly discusses the influence of the network accounting on the traditional accounting.
传统会计实务未对环境成本进行单独地确认和计量。
The traditional accounting has not recognized and measured environmental costs independently.
本文对网络经济如何影响传统会计理论进行了分析和探讨。
This paper analyzes and discusses how the network economy will affect the traditional accounting theories.
没有按照传统会计的方法，严格划分资本性支出和收益性支出。
Have not divide the capital expenditure and revenue expenditure strictly according to traditional accounting principle.
环境会计是在环境资源恶化和修正传统会计的基础上产生的。
The environmental accounting comes into being on the basis that environment resource is worsening and traditional accounting is amended.
环境会计正是在环境资源恶化和修正传统会计的背景下产生的。
Accounting comes into being on the basis that environment resource is worsening and traditional accounting is amended.
在思考TIMS方面，记住，我们就必须链接到传统会计的应用。
In thinking about TIMS, remember that we'll have to link to legacy accounting applications.
传统会计所提供的会计资料如果用于成本控制必须被修改和分类。
In conventional accounting, the accounting data must be revised and reclassified if they are to be used in cost control.
传统会计继续教育存在诸多问题，已不能满足会计人员的培训需求。
The traditional further education of accounting has many problems, and it can not meet the need of accountant training.
两位的成功之处在于，他们发现了传统会计程序的缺陷并提出了自己的改进方法。
The two have been highly successful at spotting shortcomings in traditional accounting procedures and suggesting improvements.
制约着会计变革的因素很多，其中一个重要的因素就是传统会计流程。
There are many factors restricting accounting reform , among which the most important one is the traditional accounting process .
传统会计利润指标最大的缺陷在于忽略了对权益资本成本的确认和计量。
The most awful defect of traditional accountant profit target lays in neglecting the confirmation and measurement about equity capital cost.
传统会计指标与公司市值显著正相关，且能很好地解释公司的市场价值。
There are significantly positive correlations between firm values and traditional accounting indexes, and accounting indexes can explain firm values very well.
传统会计只重视对物力资源的核算和控制，却忽略了人力资源的重要作用。
The traditional accountancy values to check and control to the material resources resources only, but neglected important function of the human resource.
传统会计已不能满足企业管理的需要，价值链会计成为理论界讨论的话题。
Traditional accountant has not been able to satisfy the business management the need, value chain accountant becomes the theorists discussion the topic.
本文通过对传统会计职能和会计信息需求的分析，认为会计职能需要扩展。
Through the analysis of the traditional accounting function and accounting information demand, this paper considers that accounting function needs to be expanded.
通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
自创商誉会计研究受到传统会计理论框架的束缚，对其突破还存在这一定的难度。
The homemade goodwill accounting study receives the tradition accounting theory frame the fetter, also has this certain difficulty to its breakthrough.
传统会计没有单独核算人力资源成本和价值，财务报告也未披露人力资源方面的信息。
However, traditional accounting does NCT separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource.
价值流管理者主要是利用财务报表进行价值流的决策，而不是传统会计中的职能部门。
Value stream managers primarily use the financial statements for decision making for the value stream instead of the functional departments like in traditional accounting.
它的形成使得传统会计的会计假设、权责发生制、会计计量等方面受到了较大的影响。
The formation is a greater impact of accounting assumptions, accrual, accounting measurement and so in the traditional accounting.
本文主要从传统会计教学模式的局限性来阐明会计案例教学法的优势和应注意的问题。
This article throws light on the advantages and considerations of accounting-cases teaching by confinement of customary Accounting-teaching.
传统会计是以币值稳定为基础的，物价变动给传统会计带来了一个普遍性的信息失真问题。
The foundation of the traditional accounting is a stable currency. The fluctuation of price brings up a problem of common information false to the traditional accountant.
就网络会计的产生与应用，论述了网络会计对传统会计的推动和提升，并对此谈论了几点认识。
This paper describes the appearance and application of internet accounting and discusses its improvement and application of traditional accounting.
这种新的会计思想将对传统会计中的会计假设、会计原则、会计职能、财务报告产生一系列影响。
The new accountant idea will have much influence on the accountant supposition, accountant principle, accountant function and financial report in the traditional accountant.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
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