... 会计信息系统论 Accounting Information System Theory 会计信息系统审计 AIS Audit 建立会计信息系统 A System for Creating Accounting Information ...
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From the study of accounting basic theory and accounting information system, the influence of electronic commerce on traditional accounting can be seen.
根据电子商务与会计基础理论研究、会计信息系统知识，可知电子商务对传统会计工作具有一定的影响。
Guided by accounting information, accounting theory is related to economic system and constitutes one necessary factor subordinated to the system.
会计理论通过对会计信息的指导，与经济系统产生联系，并成为经济系统反馈回路之外的从属于经济系统的重要因素。
According to the traditional accounting theory, only purchased goodwill created in business combination could be recognized as accounting information system rather than internally generated goodwill.
传统会计理论认为，只有在企业合并中取得的外购商誉才能在会计中加以确认，而自创商誉在任何情况下都不得确认。
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