主要是考察学员对会计理论及考试大纲所示的实际应用的知识和理解。
To examine the candidate's knowledge and understanding of the theory of accounting and its application to the practical situations indicated in the syllabus.
会计实践性教学有利于会计理论与实践的紧密结合，是培养应用型会计人才的一种有效手段。
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
对人力资源会计理论的研究及应用，是当今会计界面临的迫切问题。
Nowadays, the study and application of accounting theory on human resources are urgent problems to accountants.
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