accounting concept
英 [əˈkaʊntɪŋ ˈkɒnsept]
美 [əˈkaʊntɪŋ ˈkɑːnsept]
会计概念
双语例句
- Operating systems can be brought to a halt by a Trojan Horse.
操作系统可能会因为木马病毒的攻击而中止。 - The accounting system flaw mainly displays in: First, the accounting concept is slurred, easy to have many kinds of understanding situations;
会计制度缺陷主要表现在：一是会计概念模糊不清，容易出现多种理解情况； - The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.
会计主体概念适用于独资、合伙和公司中的任何一种组织形式。 - We previously have made reference to the accounting concept of conservatism.
我们以前提过会计稳健性原则。 - The income takes a basic accounting concept, its connotation and the people have the significant influence to its understanding's evolution to accounting theory's development.
收害做为一个基本的会计教概念，其外涵和己们闭于其生习的演化闭于会计实际的收铺无反沉大的影响。 - In the internationa economic transactions, trading nations have developed an accounting concept which is called balance of payments.
在国际经济交易中，贸易国创立了一个记帐概念，称之为国际收支。 - The research of the Accounting concept framework is only confined in financial accounting in Chine.
对会计的概念框架研究，在我国还仅限于财务会计。 - A Comparison Research on the Fair Value Measurement of China Japan and South Korea& Based on Financial Accounting Concept Framework;
中日韩三国的公允价值计量属性比较研究&基于财务会计概念框架角度联合国韩国重建局（联韩重建局） - Financial inventory accounting concept frame;
财务会计概念框架； - Western countries and International Accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。 - In2006, Ministry of Finance issued enterprise accounting basic standards which is not only a financial accounting concept but also a accounting regulation.
摘要2006年财政部发布的企业会计基本准则既是一份财务会计概念，又是一部会计规章。 - On Constructing the Financial Accounting Concept Framework of China's Characteristics after Entering WTO
入世后中国特色财务会计概念框架的构建 - From the point of concept formed, the clue of financial accounting basic concept frame can be used for references. In order to set up the basic concept frame of management accounting, it is of great significance to take research as the object of management accounting.
借鉴财务会计基本概念框架形成的思路，从概念的形成角度，分析和探讨管理会计的对象，对建立管理会计基本概念框架是十分有意义的。 - The formulation of accounting standards in China also has to be equipped with a clear goal, pay due attention to research on financial accounting concept system, properly allocate the power of formulating financial accounting standards and finally harmonize the interests of various parties in formulating the standards.
我国在会计准则制定问题上也应该明确目标，重视财务会计概念体系的研究，恰当配置会计准则的制定权，做好会计准则制定中的利益协调。 - To enhance the relativity, accounting income concept gradually approach to economic income concept, which has a substantial influence on accounting income and income reporting system.
为增强相关性，会计收益概念逐渐向经济学收益概念靠拢，经济学收益对会计收益及收益报告体系都具有实质性的影响。 - Asset is an accounting concept, not a legal concept. It is a kind of resource owned or controlled by someone and is formed by the past deals or events. This concept emphasized the rights of controlling and getting the benefit, not the ownership.
资产不是一个法律概念，而是一个会计概念，是指过去的交易或事项形成并由企业拥有或者控制的资源，强调了对资产的控制权与收益权，而没有强调其所有权。 - The net assets per share is concepts instead of the market value of an enterprise of a accounting concept;
每股净资产是一个会计概念而不是一个企业市场价值的概念； - The article summarized the experiences of hospital economic management and proposed that we should set up four concepts including input-output equilibrium concept, operational development concept, completely cost accounting concept and benefit evaluation concept.
本文总结了长期以来医院经济管理活动的经验，提出了医院经济管理工作必须树立的四个理念：投入产出均衡理念、经营发展理念、完全成本核算理念和效益评估理念。 - Guiding the development or mend of accounting standards and ensuring their high quality, Financial Accounting Concept Framework is at the core status in the area of financial accounting theory.
财务会计概念框架是财务会计理论最基本核心内容之一，它用于指导财务会计准则的制定及修订，确保财务会计准则的高质量。 - On the transformation of accounting concept& its function
论会计概念及其职能的变革 - A Dynamic Analysis of Construction of Financial Accounting Concept Framework
财务会计概念框架构建的动力分析 - The premise and key to succeed in accounting education reform is to reform the accounting education concept.
会计教育改革取得成功的前提和关键是会计教育观念上的改革。 - Secondly, the paper analyzes several basic theoretical questions of the environmental accounting concept frame.
其次，分析了环境会计概念框架的若干基本理论问题。 - Conventional accounting concept and method haven't adapted the request of modern management.
传统的会计观念和方法已经不适应现代管理的要求。 - There are important differences among major countries 'income elements in financial accounting concept frameworks, including the structure and, the essence and the scope of income elements.
各国财务会计概念框架中的损益要素存在重要差异，表现在损益要素的构成和要素的内涵、外延方面。 - Centralized accountant business accounting, as a new way to convey the brand-new enterprise, the accounting concept.
会计集中核算作为一种新的核算方式，向企业传达了全新的会计理念。 - In the part four of this dissertation, the concrete implementing scheme of accounting business process reengineering based on ERP is well investigated through the reengineering of the accounting concept, organization and information processing.
在文章的第四部分，着力研究解决ERP环境下企业会计业务流程重组的具体实施方案，通过对会计观念、会计机构以及会计信息处理三部分地重组，完成了具体的方案设计。 - Accounts receivable are no longer simply the accounting concept used in accounting practice operation, and gradually extended to legal field and confirmed by law.
应收账款也不再单纯地作为会计学上的概念应用于会计实务操作中，而逐渐延伸扩展到法学领域中，被法律确认。 - The new cost accounting concept and cost allocation way is brought in for the commercial banks with the ICC system.
ICC成本核算法正给我国银行带来新的成本核算理念和成本分摊方式。 - So, whether this accounting standard-setting concept improve the quality of accounting information and improves the value relevance of accounting information?
那么，这一会计准则制定理念是否确实改善了会计信息质量，提高了会计信息价值相关性？这一问题受到多方关注，也是本文试图回答的重要问题。