由于价值链会计所处的环境是复杂的,其有效实施必然受各种因素的影响。
As the environment is complicated, the application of value chain accounting must be affected by many factors.
客观因素导致会计信息失真,这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。
Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion.
环境会计是将环境因素引入会计体系的正在形成之中的新的会计分支。
Environmental accounting is a new fledgling branch of study which takes environmental factors into account in the accounting system.
应用推荐