theoretical structure of accounting 中文意思是什麼

theoretical structure of accounting 解釋
會計理論結構
  • theoretical : adj. 1. 理論（上）的，學理上的 （opp. applied）。2. 假設（性）的；純理論的，推理的。3. 空論的 （opp. practical）。adv. -ly
  • structure : n. 1. 構造，結構；組織；石理，石紋。2. 建造物。3. 【化學】化學結構。4. 【心理學】（直接經驗中顯現的）結構性，整體性；整體結構。adj. -d ,-less adj.
  • of : OF ＝Old French 古法語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Starting from this point, in this dissertation compare and an alyze the system of enterprise income tax and accounting structure. firstly to analyze the two ' s different theoretical sources ; secondly to compare the two ' s difference from practice ; at last to provide my own opinion, which is the fixed position of the two ' s relation and how to coordinate them from the system of enterprise tax income

    本文正是從此出發，通過企業所得稅制與會計制度的比較分析，首先談二者存在差異的理論根源，然後從實務層次具體對二者的差異進行比較分析，最後提出本人對此問題的看法，即對二者關系的定位及如何從企業所得稅制的角度去協調。
  2. The structure of the study are as follows : chapter 1 introduces research background ; chapter 2 gives an overview of theoretical basis including that of assts and goodwill ; chapter 3 as the key sector of the paper, analyzes the recognition and measurement of goodwill ; chapter 4 is about the re - recognition of goodwill, including amortization test and impairment test ; chapter 5 explains the status quo of goodwill accounting in china and some suggestions are put forward too

    第二章理論基礎，包括資產的基本理論和商譽的基本理論。在資產的基本理論部分主要闡述了資產的定義以及它的確認與計量，在商譽的基本理論部分從它的概念出發，從性質、構成要素著手，進而分析商譽的特點。由於商譽的作用時限與價值變化非常特殊，因而在此部分筆者還對其作了專門研究。
  3. Theoretical structure of accounting

    會計理論結構
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