... 标准会计实务公告 SSAP 现代会计实务 Current Issues in Accounting 管理人员会计实务 Accounting for Managers ...
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这一假说迅速得到学术界的广泛重视，并成为现代金融、财务与会计实务和理论研究的基石。
Academe gave great emphasis to EMH, and made EMH be the bedrock of the theory and practice of modern finance and accounting.
现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
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