objective of method statement 中文意思是什麼
objective of method statement
解釋
工藝編制目的-
But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。 -
Because of cf ' s guidance we describe one country s structure of the theory of the approach to the combination of financial statement by discussing three parts such as objective, quality of the combined accounting statement and the choice of the chief method. our academic structure is a kind of attempt that embodies " rooting in accounting practice " and " working for accounting practice ". and it may be practical and realistic in a way
由於受財務會計概念框架的制約，一國合併報表會計方法的理論結構的特色更多地體現在「合併報表目標理論」 、 「合併報表信息質量特徵」以及「合併報表的主體方法的選擇」這三個方面，因此在重點探討這三個方面的基礎上，結合前一部分的論述，本文構建了我國合併報表會計方法的理論結構。
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