principles of accounting
英 [ˈprɪnsəplz ɒv əˈkaʊntɪŋ]
美 [ˈprɪnsəplz əv əˈkaʊntɪŋ]
网络 会计学原理; 会计原理; 会计学; 会计原则; 会计学基础
双语例句
- With the development of higher vocational education, the old teaching thought of principles of accounting become more and more unsuitable to meet the needs of the new situation.
随着高职高专教育的发展，会计学原理旧有的教学思路越来越不适应新形势的需要。 - Practice and Exploration of the Teaching Reform of Principles of Accounting in Higher Vocational Education
高职会计学原理教学改革的实践与探索 - Improving the Teaching of Principles of Accounting Meeting the Characteristics of Higher Vocational Education
改进会计学原理教学适应高职高专特色 - The current regulations concerning the notes of accounting report contradict the principles of accounting importance and relevance let alone the difficulty of operation.
摘要现行有关会计报表附注的规定，部分背离了会计的重要性、相关性原则，且操作性不强。 - ABC introduced the basic principles of analysis of the cost of logistics enterprises in the implementation of steps to derive logistics operations of the basic principles of cost accounting.
介绍了作业成本法的基本原理，分析了其在物流企业成本核算中的实施步骤，推导出物流企业作业成本核算的基本原理。 - This essay tried to discuss the transformation thought of education in the teaching of principles of accounting based on the content of courses, object of teaching, practiced teaching and the construction of teaching materials.
本文从教学内容、授对象、践教学和教材建设几个方面论述会计学原理课程的教学改革思路。 - In measuring business income, one of the most fundamental principles of accounting is that revenue should be matched with ( offset by) the expenses incurred in generating that revenue.
在计算企业收益时，一个重要会计原则是收入必须与为此而支付的费用相配比。 - One of the principles of accounting is that information is provided to a clearly defined accounting entity.
会计的一个原则是会计信息应向某一特定的会计主体提供。 - Classification of principles of regulating accounting information quality and redefinition of accounting factors.
对规范会计信息质量特征的会计原则划分层次；重新划分并定义会计要素。 - 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； - Discussion on the Teaching of "Principles of Accounting Informatization"
会计信息化原理课程的教学探讨 - 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。 - Through the mode analysis of debt recombination of enterprise, discussion is made on the principles of accounting treatment and the precautions.
从分析企业债务重组的方式入手，对企业债务重组会计处理原则及注意事项进行了论述。 - The article examines the definition, objectives, goals, and principles of tax accounting.
论述了税务会计的定义、对象、目标、原则。 - Based on the exploration of WTO concerning the general trade principles of accounting service, the paper discusses in detail the opportunity and challenge facing our accounting business and the effect on the accounting, accounting systems and the training of account talents and etc.
本文在说明WTO关于会计服务贸易总协定规则的基础上，详细论述了我国会计业所面临的机遇和挑战，加入WTO后对我国会计核算、会计制度和会计人才培养等方面的影响。 - The content of the paper including: Part 1, the introduction of some concepts on cash flow, cash flow sheet, principles of accounting and the function and purpose of cash flow sheet.
第一部分，介绍现金流量的有关概念、现金流量表会计准则的制定背景以及现金流量表的目的和作用。 - Starting from the implications of accounting policies, the paper describes the necessity of accounting policies 'selection under the condition of socialist market economy, and the general principles of making accounting policies selection in the case of imperfect criterion system in our country.
从会计政策的涵义出发，阐述了社会主义市场经济条件下，会计政策选择的必然性，以及在我国准则体系不完善的情况下，进行会计政策选择的总体原则。 - The different purposes and principles of accounting and taxation lead to the ineluctable differences between the accounting income, which is based on the accounting standards and the accounting system, and the taxable income, which is based on the tax laws.
二者的目的和适用原则的不同导致了按照会计准则和会计制度计算的会计利润与按照税法计算的应税所得之间差异的存在和不可消除。 - Based on the analyses about the power structure, positioning, protection, and transactions of property rights, this paper explores the basic goals, thinking and principles of the accounting of enterprises 'customer capital.
文章对顾客资本的产权权能结构、产权界定与保护、产权交易等方面进行了分析，并对顾客资本会计的基本目标、思路与原则进行了探讨。 - The model consisted of the following items: ( 1) general principles of forestry accounting information disclosure;
指出林业会计信息披露模式主要包含：①林业会计信息披露的一般原则； - Influence of Knowledge Economy on the Primary Principles of Modern Accounting
知识经济对现代会计基本原则的影响 - With the development of network, the traditional principles of accounting conformation and measurement& the principles of historical cost are challenged.
传统的会计确认与计量原则即历史成本原则存在着很大的局限性，网络技术的发展对其是一个挑战。 - 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。 - Accounting conservatism is always the tradition and principles of accounting recognition and measurement, which is one of the important characteristics of quality requirements of accounting information.
一直以来，会计稳健性是会计确认与计量的传统和原则，是会计信息质量要求的一个重要特征。 - This paper, from the theory, analyzes the link and distinction between ethics and accounting professional ethics, the intrinsic link between ethics and accounting, and concludes that integrity is the core ethical principles of accounting behavior.
本文从理论上分析了伦理、伦理道德和会计职业道德存在联系和区别，伦理与会计的内在联系，诚信是会计行为的核心伦理原则。 - This paper has a comprehensive consideration of the characteristics of the carbon and the principles of accounting, and compares them to debate on whether carbon emission rights should be recognized as assets, which kind they will be recognized as and how to measure them.
本文针对上述问题，在分析碳排放的特性和会计原理的基础上，通过将二者进行比对，来讨论碳排放权是否应该确认为资产。 - 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。 - When disclosing environmental accounting information, the enterprise must make it be based on the useful goal of fiduciary responsibility and decision-making. Three principles of environmental accounting information disclosure should be followed: mandatory and voluntary combined, government and industry supervision combined and cost-effectiveness.
企业在提供环境会计信息时，应依据受托责任和决策有用的目标，并且遵循强制性与自愿性结合，政府与行业监督相结合和成本效益原则。 - While inspecting present situation of social accounting practices ethical constraint weakening, we discovers the widespread accounting information distortion and violation of the core ethical principles of accounting practices existing in the world.
同时对当今社会会计行为伦理约束弱化的现状进行了考察，发现世界各国普遍存在会计信息行为性失真，违背会计行为的核心伦理原则。