accounting theory 中文意思是什麼

accounting theory 解釋
會計理論
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • theory : n. 1. 理論，學理，原理。2. 學說，論說 （opp. hypothesis）。3. 推測，揣度。4. 〈口語〉見解，意見。
  1. Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, i think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports

    第二部分介紹了國內外對履行中合約的會計處理的各種理論成果，並在此基礎上對履行中合約會計進行了系統的分析與研究，認為要想將履行中合約在會計報表中予以充分的反映，必須完善現行的會計理論。
  2. The dissertation begins with the further discussion attributions of the economic contract, and comparing the economic contract with the ordinary economic contract and financial instruments, i think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory

    本文共分四部分：本文首先對衍生金融工具的經濟屬性進行了較為深入的探討，並將其與一般經濟合約和基本金融工具進行了比較分析，認為衍生金融工具本質上是一項經濟合約，具有所有經濟合約所具有的共性，衍生金融工具的會計處理應建立在對履行中合約的會計處理基礎之上，否則對衍生金融工具的會計處理就會缺乏理論基礎。
  3. Nextly, to narrate the emergence, history, current situation and the future of network accounting in the summarize. once more, on the text this paper studies and discusses the fundamental, including network accounting connotation, similarities and differences of network accounting and traditional manual accounting and cais, technology criteria of network and some advantage ; influencing, on trad - itional accounting theory ( mainly focusing on, general principle etc. ), ob - taining and making use of information ; specialty, risk and precautionary, and so on. it puts forward the consult and sug - gestion

    再次，在主體部分圍繞網路會計的基本原理（包括網路會計的內涵、網路會計與傳統手工會計和會計電算化的異同、網路會計系統的技術標準、及其具有的優點） ，網路會計對傳統會計理論的影響（集中在會計的核算前提條件、核算一般原則等方面） ，網路會計下會計信息的獲取與使用，網路會計具有的特殊性及由此產生的風險和防範措施等若干方面進行詳細的研究和探討並闡述個人的基本觀點，從而為網路會計在我國的健康順利發展及為經濟建設服務提供有益的參考和建議。
  4. I study systematically some relevant accounting theory of stock warrant and treasury stock. in view of my own researching achievements, i explain and list on some examples of stock warrant and treasury stock ' s accounting treating

    系統地研究了西方關于認股權證和庫減股的相關會計理論，根據自己的研究所得對不同情況下的認股權證和庫藏股業務的會計處理進行了舉例說明。
  5. Nowadays society economy entering into the times of economy based on knowledge and the change of accounting environment taking place, it makes traditional accounting theory and accounting system more and more unadaptable, and raises the request of the innovation for accounting theory and accounting system

    當今社會經濟已經步入知識經濟時代，會計環境發生了巨大變化，使得傳統的會計理論和制度變得越來越不適應，客觀上要求進行會計理論和會計制度的創新。
  6. According to the theory, the multi - levels accounting information disclosure system is completely accorded with the relativity principle, the materiality principle, the cost - income principle ; from the practice, it can satisfy the different quest to the different user, and it can also help to the promotion of the disclosure quality and the accounting theory and practice. it had been adopted by the unite states and england for many years as an accounting convention, it is also adopted by european country such as german holland belgium, spain

    從理論上看，多層次的會計信息披露制度更符合會計的相關性原則、重要性原則、和成本效益原則；從實踐上看，它滿足了不同企業的會計信息需求者對會計信息的不同需求，更符合我國實際，有利於披露質量的提高，有利於我國會計理論與實務水平的快速提高。
  7. Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company

    本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。
  8. Analysis of china ' s finance accounting theory frame

    我國財務會計理論框架分析
  9. Not only the traditional accounting theory and practice but also the new - issued accounting standards for business enterprises embody the prudence principle

    不論是傳統的會計理論與實務，還是陸續出臺的新的會計準則，無時無處不體現著穩健的原則。
  10. Talking about the time - bargain and the accounting theory

    也談期貨交易與會計理論
  11. To found the accounting examples in the third tide and to facilitate the transformation on the organization and administration so as to implement the new accounting examples have become the inevitable option of accounting theory and method innovation in informative tunes

    創建第三次浪潮中的會計範例，促成組織上的和行政上的變革以實施這一新的會計範例已成為信息化時代會計理論和方法創新的必然選擇。
  12. Brief analysis on property right accounting theory

    試論西方馬克思主義與精神分析批評之關系
  13. Construction of network financial accounting theory

    兼論企業財務管理目標的建立
  14. With the aid of theory of collection agency and internal control, and so on, from the two aspects of accounting theory and information supervision, the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. the paper also presents the corresponding counter - measures to perfect accounting object, strengthen accounting practice standards, enhance punishment, strengthen information regulation and improve the quality of information demand entity

    並藉助于委託代理理論、內部人控制理論等，採用對比驗證、案例分析等方法，從會計理論自身及信息監管體制兩個方面，較為深入地剖析了影響會計信息質量的諸因素，並提出了完善會計目標、強化會計行為規范、加大民事處罰、強化監管、提高信息需求主體素質等相應的治理對策。
  15. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.

    當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。
  16. Modern accounting information system basing on item accounting theory

    建立在事項會計理論上的現代會計信息系統
  17. Earnings management is an important field in the study of the modern accounting theory

    盈餘管理是現代會計理論研究中的一個重要領域。
  18. Earnings management is a very important issue in the research of modern accounting theory

    盈餘管理是現代會計理論研究的一個重要領域。
  19. Merging between economics and accounting, and development of accounting theory

    兼論制度主義會計理論學派的治理政策
  20. Reargue the logical starting point of the accounting theory research

    領導科學邏輯起點研究述評
分享友人
分享到 Line

分享到臉書