accounting n. 1.會(huì)計(jì);會(huì)計(jì)學(xué)。 2.賬;記賬;清算賬目。 business accounting at different levels 分級(jí)核算。 There's no accounting for tastes.〔口語〕人各有所好。
theory n. 1.理論,學(xué)理,原理。 2.學(xué)說,論說 (opp. hypothesis)。 3.推測(cè),揣度。 4.〔口語〕見解,意見。 the theory of two points 兩點(diǎn)論。 Darwin's theory of evolution 達(dá)爾文的進(jìn)化論。 theory of equations 【數(shù)學(xué)】方程論。 theory of everything 【物理學(xué)】(把相對(duì)論、量子論和宇宙大爆炸理論都包括在內(nèi)的)萬用理論。 theory of relativity 【物理學(xué)】相對(duì)論。 the atomic theory 原子說。 Our scheme is good both in theory and in practice. 我們的方案在理論上和實(shí)施上都是好的。 combine [separate] theory with [from] practice 理論結(jié)合[脫離]實(shí)際。 My theory is that we must bring new blood into the Institute through appointment of younger men to important positions. 我的意見是我們學(xué)院應(yīng)該通過重用年輕一些的人來注入新的血液。 theory of games 博弈論,對(duì)策論,權(quán)衡利弊得失的形勢(shì)分析。
On the structure of the theory of accounting measurement 關(guān)于會(huì)計(jì)計(jì)量理論結(jié)構(gòu)之認(rèn)識(shí)
The fourth chapter introduces the theory of accounting recognition, measurement and disclosure 第四章,介紹了資產(chǎn)證券化的會(huì)計(jì)確認(rèn)、計(jì)量和披露的有關(guān)理論。
The new development of enterprise ownership relationship and the theories of accounting equity in the knowledge economy era 知識(shí)經(jīng)濟(jì)時(shí)代企業(yè)產(chǎn)權(quán)關(guān)系與會(huì)計(jì)權(quán)益理論的新發(fā)展
The second part concentrates on the essential theory of accounting system, including six chapters from chapter 1 to chapter 6 第二部分是會(huì)計(jì)制度的基本理論,包括第一章至第六章的內(nèi)容。
The content of the paper can be divided into three parts, including introduction, the essential theory of accounting system, and the constructing theory of accounting system 本文分為導(dǎo)論、會(huì)計(jì)制度基本理論和會(huì)計(jì)制度建設(shè)理論三個(gè)部分,由十章組成。
The content of the paper can be divided into three parts, including introduction, the essential theory of accounting system, and the constructing theory of accounting system 本文分為導(dǎo)論、會(huì)計(jì)制度基本理論和會(huì)計(jì)制度建設(shè)理論三個(gè)部分,由十章組成。
This thesis firstly clarifies the risk genes theory of accounting fraud and game theory, discusses the relation between them and study on accounting fraud and realizes that accounting fraud is a typical fiscal game 本文首先闡述了會(huì)計(jì)舞弊的風(fēng)險(xiǎn)因子理論與博弈論,并討論了其與會(huì)計(jì)舞弊研究的關(guān)系,同時(shí)分析認(rèn)為會(huì)計(jì)舞弊問題是典型的會(huì)計(jì)博弈問題。
But, we have not recognize 、 measure and report this important resource, so we intensify the unreality of accounting report information . this article is a cross-study based on this phenomenon . from the theory 、 sifnificance of human resource accounting, i have studied the basis of human resource accounting, such as its target . connect with the theory of accounting recognition 、 measurement and report . i mainly analyze and recognize the modern of human resource accounting's recognition 、 measurement and report . by studying and analyzing the state of application in civil and internation, combin with the civil case, in order to apply human resource accounting in our country, offer a modern of human resource accounting's province 、 step and the accounting means 本文針對(duì)這一現(xiàn)象,從人力資源會(huì)計(jì)產(chǎn)生存在的理論基礎(chǔ)、現(xiàn)實(shí)意義入手,研究了人力資源會(huì)計(jì)的目標(biāo)、對(duì)象等基本原理,結(jié)合會(huì)計(jì)確認(rèn)、計(jì)量、報(bào)告理論,著重分析并認(rèn)定了人力資源會(huì)計(jì)確認(rèn)、計(jì)量、報(bào)告模式,通過分析、研究國內(nèi)外人力資源會(huì)計(jì)的實(shí)際應(yīng)用狀況,并結(jié)合我國的實(shí)際情況,為我國推行人力資源會(huì)計(jì)提出了實(shí)施范圍、推廣步驟及推行人力資源會(huì)計(jì)核算的具體模式。
This research includes saspects, namely the basic theory of accounting of cash flow statement, construct index system of cash flow statement, analysis the cash flow statement, empirical analysis about integration situation of cash flow statement of listed companies 研究工作主要從五個(gè)方面展開:美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)則第95號(hào)??現(xiàn)金流量表的研究及思考;對(duì)我國現(xiàn)金流量表準(zhǔn)則的思考與改進(jìn);構(gòu)建現(xiàn)金流量分析指標(biāo)體系;現(xiàn)金流量分析;上市公司現(xiàn)金流量總體狀況實(shí)證分析。
It is an important study-subject to improve the business accounting reports of our country . based on the environment of china social economics and starting-point to meet information demand of information user, connected to international accounting conventions the paper studies the basic theories of accounting reports which contain the development of business accounting reports in order to seek the limitation existed current business accounting reports of our country . so, it improves the structure of business accounting reports and report forms, and makes the accounting reports become better 本文立足于中國社會(huì)經(jīng)濟(jì)環(huán)境,以滿足信息需求者的信息需求為出發(fā)點(diǎn),深入剖析我國現(xiàn)行企業(yè)會(huì)計(jì)報(bào)告存在的局限性,對(duì)制約我國企業(yè)會(huì)計(jì)報(bào)告發(fā)展的會(huì)計(jì)基本理論問題進(jìn)行深入研究,在此基礎(chǔ)上改進(jìn)了我國企業(yè)會(huì)計(jì)報(bào)告的結(jié)構(gòu)和報(bào)告方式,從而彌補(bǔ)其局限性,也為如何構(gòu)建比較完善的企業(yè)會(huì)計(jì)報(bào)告模式提供新思路。