目标用于识别财务会计的目的和宗旨( Goals and Purposes) ；基本概念是会计的基础概念( Underlying Concepts of Accounting)，如指引应予以进行会计处理的事项的选择(即确认)，对这些事项的计 量和将它们总结再传递给各利害集团(即报表) 等方面的概念，之...
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资产计价基础是会计学的重要概念之一。
Asset valuation basis is one of the mo st important concepts in accounting.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上，这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
第二章介绍本文涉及的相关概念，将委托代理理论引入注册会计师行业监管研究，为后来研究工作提供理论基础。
The second chapter introduces the main related concepts, puts the principal-agent theory into the research of the CPA regulation and provides the theoretical basis for the consequent research.
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