basic of accounting
英 [ˈbeɪsɪk ɒv əˈkaʊntɪŋ]
美 [ˈbeɪsɪk əv əˈkaʊntɪŋ]
【经】会计的基础
双语例句
- Accounting supervision is an important economic supervision responsibilities, and is also one of the basic functions of accounting.
会计监督是经济监督的一项重要职责，也是会计的基本职能之一。 - To grasp the basic concepts of accounting, the basic theory.
我深感有必要努力学习，掌握先进的会计理论和经验。 - China has significantly improved its accounting system by clearly defining the scope and basic categories of accounting and its source material and methodology.
实现了核算范围、基本分类、资料来源和核算方法的不断发展与完善。 - The term "basic functions of accounting software" as mentioned in these Rules refers to the essential functions of accounting software and the basic steps to perform such functions.
本规范所称会计核算软件基本功能是指会计核算软件必须具备的功能和完成这些功能的基本步骤。 - This paper described some of the basic theory of accounting objectives, and then the positioning of the accounting objective has been studied.
本文首先阐述了会计目标的一些基本理论，而后又对会计目标的定位进行了研究。 - Value education is the basic attribute of accounting education.
会计的价值教育是会计教育的根本属性。 - I graduated from a commercial college, where I have acquired some basic knowledge of accounting and trading.
我毕业于一所商科学院，在那里我获得了会计和贸易的初步知识。 - The most basic tool of accounting is the accounting equation, which presents the resources of the business and the claim to those resources.
会计最基本的工具就是会计方程式，它反映企业拥有的经济资源及对该资源的求偿权。 - Firstly, this part introduces briefly the concept and quality characteristics of accounting information and concludes four basic principles of accounting information disclosure.
首先，简要介绍了会计信息的概念和质量特征，并归纳出会计信息披露的四个基本原则； - Recognition of the Basic Postulates of Accounting Accounting Objective and Accounting Objects
会计基本假设、会计目标和会计对象的再认识 - The author thinks it necessary to do research on this principle from theory to practice, and introduce it into the basic principles of accounting system in our country, in order to satisfy the need of the economic development for the high quality of accounting information.
为满足市场经济发展对会计信息高质量的要求，应对该原则从理论到实践进行广泛研究并将之列入我国会计基本原则。 - This paper started with the basic theory of accounting supervision and accounting supervision modes in foreign countries, analyzed the problems of accounting supervision in China and the reasons behind them, and probed into the reforms and improvement of accounting supervision mechanism in our country.
本文从探讨会计监管的基本理论和国外会计监管模式入手，分析了我国会计监管体制存在的问题及其产生的原因，并相应地对会计监管体制的改革选择进行了有益地探索。 - Separation of the ownership and the operation of capital is the basic cause of accounting forgery.
资本所有权和资本运作权的分离是会计造假产生的根本原因。 - Determining the objectives of financial reporting is a basic problem of accounting theory.
财务报告目标是会计的一个基本理论问题。 - According to property right economy this paper analyzes its influence upon environment of accounting and puts forward a basic form of accounting system of modern construction enterprise under property right economy.
本文从产权制度理论出发，剖析产权制度对会计环境的影响，提出产权经济下现代建筑企业会计体系实现的基本方式。 - This article starts from two basic conceptions of information and uncertainty: Combining the relevant knowledge of informatics, the author has probed into the basic meaning of accounting information;
首先从会计信息不确定性问题所涉及的两个基本概念“信息”和“不确定性”入手：结合信息学的相关知识，探讨了“会计信息”的基本含义； - The basic theory of accounting is the cognition dealing with the essence and law of accounting theory. It is a basis for the entire accounting theory, and it is also a starting point as well as a premise for the research of the applied accounting theory.
会计基本理论是对会计最为基础的理论问题的本质和规律性的认识，是整个会计理论的基础，是研究会计应用理论的出发点和前提。 - First of all, this paper illustrates the basic theories of accounting control on the basic of enterprise governance after author analyses relations between enterprise governance and accounting controlling, including accounting control classification, key element, goal, content and method.
首先，本文在分析公司治理与会计控制的关系的基础上，概述了公司治理下会计控制基本理论，包括会计控制的分类、要素、目标、内容及方法。 - The basic characteristic of accounting information is the decision usefulness, earnings quality is an important reflection of the quality of accounting information and the interpretation of decision-makers on earnings quality directly influences decision-making and consequences.
会计信息最基本的特征就是决策有用性，盈余质量是会计信息质量的一个重要反映，决策者对企业盈余质量的解读直接关系到其决策和经济后果。 - The second part is mainly related to the elaboration of related basic theories of accounting in the E-Commerce condition.
第二部分主要对电子商务环境下的会计相关基础理论进行阐述。 - Sustainable development is not only a scientific outlook on development, but also one of the basic assumptions of accounting; The basic functions of accounting are calculation and supervision, so the environmental calculation and monitoring belong to the accounting.
可持续发展既是一种科学的发展观，也是会计的基本假设之一；会计的基本职能是核算与监督，对环境核算与监督的责任理应属于会计的份内之事。 - The basic assumptions of accounting include accounting entity, sustained operation, accounting periodicity, currency measurement.
高等学校会计基本假设包括会计主体、持续经营、会计分期、货币计量。 - The third part the basic theories of accounting information disclosure of enterprise annuity, elaborates the basic theories enterprise annuity accounting and its disclosure.
第三部分企业年金会计信息披露的基本理论，阐述了企业年金会计的基本内容和企业年金会计信息披露的基本理论。 - At first, the study focuses on the basic theory of accounting information disclosure of listed companies, paving the way for the practical study followed.
首先，对我国上市公司会计信息披露的基本理论进行研究，为后面实政研究奠定理论基础。 - The second chapter describes the basic theory of accounting ethics, including ethics, accounting ethics, accounting professional ethics and ethical analysis of accounting activities.
第二章讲述了会计伦理的基本理论，包括伦理、会计伦理、会计职业道德以及会计活动的伦理分析。 - Therefore this paper has analyzed the behavior of accounting fraud by the basic principles of accounting behavior. It has analyzed the social environment and the accounting subject.
本文运用了会计行为学的基础和原理对会计舞弊的行为进行了分析，主要从社会环境和心理因素两个角度出发。 - This chapter describes the background, meaning and purpose, related literature review, the main content of this paper, innovation of this paper. 2, The basic theory of accounting firm.
本章主要阐述选题背景及研究意义和目的，并进行国内外相关文献回顾，在此基础上给出本文的主要内容以及本文的创新之处。2.会计师事务所品牌指数基本理论。 - First, this article expounds the meaning and the basic theory of accounting conservatism, incorporate contract theory, agency theory, and theory of entrepreneurship, theoretical analysis the factors which cause the executive turnover. Then, we proposed a theoretical basis and research hypotheses.
本文首先阐述了会计稳健性对会计信息质量的影响，结合契约理论、代理理论、企业家理论，理论分析了引起高管更替的原因，以及会计稳健性对高管更替有效性的影响，提出了研究假设。 - The third part, first of all, analyze and evaluate the basic principles of accounting study methodology, event study methodology and case study methodology and their different characteristics and defect.
第三部分，首先，对会计研究法、事件研究法和个案研究法三种方法的基本原理和各自不同特点和缺陷进行了分析和评价。 - We consider that the basic value of accounting justice system includes three aspects: justice, efficiency, and stability.
我们认为，会计公正体系最基本的价值属性有三个方面：公正、效率、稳定。