Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
The study of accounting norms derives from empirical economics and normative economics, a division of economics.
会计规范研究源于经济学划分为实证经济学和规范经济学。
On the basis of correctness and normative of auditing accounting titles, this paper points out importance and accuracy of auditing financial statements and data.
文章通过对审核会计科目的正确性及规范性进行阐述，进而提出了对账务及报表填列数据进行审核的重要性及正确性。
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