The first chapter, this part introduces the conceptions and characters of the disaster, analyzing its influences to the society, which make challenge to accounting. we probe into the conception of disaster-relief-accounting, and then we make deep analyze to its connotation.
第一章,本文介绍了灾害的概念及其特征,分析了灾害及灾害救济的社会功效,引出灾害救济对会计的挑战,探索性地提出了灾害救济会计的概念,并对其内涵进行了一般性分析。
参考来源 - 灾害救济会计问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
The technique has expedited and simplified accounting process, but also has brought a new challenge to accounting audit.
尽管实现会计电算化后，极大地改善了会计业务的处理，但同时也对会计审计工作提出了新的挑战。
Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors.
第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战：信息越多越好。
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