The income takes a basic accounting concept, its connotation and the people have the significant influence to its understanding's evolution to accounting theory's development.
收害做为一个基本的会计教概念，其外涵和己们闭于其生习的演化闭于会计实际的收铺无反沉大的影响。
To understand the evolution of management accounting can be help for the cognition and solving of problems of management accounting tools such as cost design.
研究管理会计的变迁可以正确认识管理会计工具(如成本企画)中存在的问题，便于积极寻求解决对策。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
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