受多种因素的制约，会计实际提供的信息在质量上达不到用户的要求。
The quality of information virtually provided by accounting can hardly meet the requirement of users because of many restrictive factors.
人力资源会计计量理论和计量模式是限制人力会计实际应用的一个重要因素。
It is an important factor that the human resources accountant measurement of theory and the mode of it limit practical application.
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。
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.
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