The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting.

会计职能和会计目标是现代会计的基本概念和主要范畴。

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Determining the objectives of financial accounting is a basic problem of accounting theory.

财务会计目标是财务会计理论的一个基本问题。

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The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.

基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。

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