Accounting elements are the basic theory of accounting theory.

会计要素是会计理论研究的基础理论。

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It makes definitions of accounting elements in cooperation with their recognition.

它把会计要素的定义同确认结合起来表述。

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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。

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This method requires accounting for specific elements that may impact the investment.

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