financial accounting conceptual framework 财务会计概念框架 ; 财务会计概念结构
Conceptual Framework of Financial Accounting 财务会计概念框架 ; 会计概念框架 ; 财务会计概念结构
Conceptual framework for financial accounting 财务会计概念框架 ; 引言财务会计概念框架 ; 概念框架
This paper discusses the conceptual framework (CF) of financial accounting from the perspective of demanding and supplying respectively.
该文从会计理论的供给与需求角度对财务会计概念结构进行分析。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
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