clean surplus concept
英 [kliːn ˈsɜːpləs ˈkɒnsept]
美 [kliːn ˈsɜːrplʌs ˈkɑːnsept]
净盈余观念
双语例句
- Under the premise of the decision usefulness, added the interaction of the Clean Surplus Theory and the empirical conclusions, it promotes the accounting turning to the measurement theory from the information concept, along with which the fair value measurement was born.
在决策有用性的大前提下，加之净盈余理论和实证结论的共同作用，促使会计由信息观向计量观的转变，随之公允价值计量便应运而生了。