本课程使用加拿大英文原版教程,介绍许多最新的会计理论和新的会计评价标准。
This unit uses the original English textbook from Canada to introduce many updated accounting theories and new accounting evaluation standards.
最后,介绍了委托代理理论,它是会计信息监管理论中的一个非常重要的理论。
Finally, it introduces the principal-agent theory which is very important theory in accounting information surveillance theory.
文章概括介绍了西方知识资本理论的基本内容及对会计学将产生的影响;
This article introduces the basic contents of intellectual capital theory in west countries, analyzes its influence on accounting.
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