...使用的，可直接入固定资产科目；在建工程、原材料、应付职工薪酬，完工后转入固定资产。 2、会计实务（Practice of Accounting）是指会计进行帐务处理的过程，一般从填制凭证开始到编制报表结束的整个过程。也称会计做账。
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theory and practice of accounting [会计] 会计的理论和实务
fraudulent practice of accounting information 会计信息舞弊
practice and Theory of Accounting 会计理论与实务
statement of standard accounting practice 会计实务准则 ; 英国标准会计实务公告
Statements of Standard Accounting Practice 标准会计实务公告
Practice of Tax Accounting 税务会计实务
Practice of Computerized Accounting 计算机会计实务
One who is skilled in the practice of accounting or who is in charge of public or private accounts.
有专业技术开业会计事务，或者管理公共账户或私人账户的人。
The dialectical materialism philosophic thought is generally implied in theory and practice of accounting.
会计理论和实践中普遍渗透着辨证唯物主义哲学思想。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
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