accounting doctrine
英 [əˈkaʊntɪŋ ˈdɒktrɪn]
美 [əˈkaʊntɪŋ ˈdɑːktrɪn]
会计信条（主义）
双语例句
- Due to the change of value-added tax, in order to set up a separate value-added tax accounting model, Expense Doctrine should be used instead of Agency Doctrine.
本文建议在增值税转型之际，应该明确增值税真正身份，以“费用说”替代“代理说”，建立财税分离的增值税会计模式，给增值税在损益表中应有地位。