Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
The course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.
介绍管理会计的一般理论和基本方法。内容包括预测与决策会计；规划与控制会计；责任会计。
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