Not everyone is a fan of this accounting approach, though it has a sound theoretical basis.

虽然这种记账方法有坚实的理论基础，但并非人人赞同。

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We mainly use production approach and income approach, also develop expenditure accounting approach.

以生产法和收入法为主，也开展支出法核算。

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Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.

本文在介绍行为金融理论的基础上，重点突出心理会计理论，应用心理会计理论有力地解释了金融异象。

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That board has explicitly rejected stewardship with its implicit notion of incidence in favour of what it calls an entity-based approach to accounting.

FORBES: Whose Money Is It Anyway?

Accounting rules now encourage a backward-looking, quantitative approach.

ECONOMIST: The bust is starting to catch up with regional lenders

Such an approach makes fuel and feedstock production facilities the focus of accounting, he suggests, while treating the CO2 emissions from fuel end-use at face value regardless of the origin of the fuel carbon (bio or fossil).

FORBES: Rethinking Life-Cycle Fuel Regulations