accounting theory
英 [əˈkaʊntɪŋ ˈθɪəri]
美 [əˈkaʊntɪŋ ˈθiːəri]
会计原理（理论）
双语例句
- The advent of knowledge economy has not only brought impact to traditional accounting theory but provided opportunity for its developing and reforming.
知识经济的到来，既使传统会计理论受到冲击，又为会计的发展、创新提供了机遇。 - On the Accounting Theory of Derivative Financial Tools
对衍生金融工具会计核算理论的探讨 - The prudence principle is one of the important principles that must be followed in financial accounting theory and practice.
稳健原则是财务会计理论与实务必须遵循的重要原则之一。 - Modern accounting theory profit management is an important area of study.
盈利管理是现代会计理论研究中的一个重要领域。 - To investigate this problem, we propose a hypothesis about consumer behavior based on mental accounting theory which can avoid the limitation of classical consumption theory.
考虑到经典理论的局限性，我们提出了基于心理会计的消费行为假说，并对假说的真实性进行了验证。 - In the area of accounting theory, there are already a large number of literature and researches about earning management, including some classic theories and patterns.
在理论界，关于盈余管理的和各种研究已经多如牛毛，其中不乏经典的理论分析，深澳的模型论证。 - This paper makes an analysis about the integration of the knowledge of WTO in the Accounting theory, Accounting course design and Accounting teaching.
本文从WTO知识在会计理论中的整合、在会计课程设计中的整合、在会计教学中的整合三个方面进行了分析。 - The income takes a basic accounting concept, its connotation and the people have the significant influence to its understanding's evolution to accounting theory's development.
收害做为一个基本的会计教概念，其外涵和己们闭于其生习的演化闭于会计实际的收铺无反沉大的影响。 - Seminar on East-West accounting issues The Relationship Between Accounting Ethics with discussion of accounting theory and ethical accounting
东西方会计问题讨论会会计与伦理的关系&兼论会计伦理和伦理会计 - The research of Goodwill Accounting Theory to enterprises goodwill with the actual operation is of guiding significance.
商誉会计理论的研究对企业商誉的实际操作具有指导意义。 - The CPA examination covers four major topic areas: auditing, accounting theory, business law and accounting practice.
美国的注册会计师考试覆盖四个方面：审计，会计理论，公司法和会计实务。 - Comparision and reference of accounting theory and accounting practice between China and USA
中美会计理论和会计实务的比较与借鉴 - The analysis of effect of network economy on accounting was done in traditional basic accounting theory, accounting procedure and the development direction of Accountancy in the future.
从传统会计的基本理论、计的核算实务以及未来会计发展方向等方面，分析了网络经济对会计发展的影响。 - The Thinking on Improving Accounting Information System Based on Event Accounting Theory
事项会计理论改造会计信息系统的构想 - On Reconstruction of Goodwill Accounting Theory
论商誉会计理论重构&兼评商誉会计三元理论 - Research on the Human Resources 'Accounting Theory and Practice Application of Listed Companies
上市公司人力资源会计理论与实践应用研究 - Accounting teaching special attention should be paid training students application accounting theory and methods to resolve accounting practice problems.
会计教学要特别注重培养学生应用会计理论和方法解决会计实践问题的能力。 - Prospect theory and mental accounting theory provide new enlightenment for bundling pricing.
预期理论和心理账户理论为捆绑组合定价提供了新的启发。 - Accounting theory provides the rationale or justification for accounting practice.
会计理论为会计实践提供了理论基础或判断标准。 - The Motivation of Accounting Theory Development: Institutional Innovation or Technological Innovation?& Discussions on the Way Choice of Accounting Theory Research
会计理论发展的动力：制度创新抑或技术变革？&兼论会计理论研究的路径选择 - The professional judgment of accountant is the experience judgment under the guidance of accounting theory.
会计职业判断是在会计理论指导下的经验判断。 - In accordance with accounting theory, if there is no corresponding reliable income ratio, spending will go directly to profit or loss, such as advertising expenditures;
按照会计理论，如果没有对应可靠的收入配比，支出就要直接进入当期损益，例如广告支出； - The Survey and Application of Accounting Theory in China
会计理论研究方法评述及在我国的应用 - The Effect of Customer Participation on Customer Perceived Value: Based on the Mental Accounting Theory
顾客参与对顾客感知价值的影响：基于心理账户理论 - On the Positioning of Logical Starting Point in the Study of Accounting Theory
关于会计理论研究逻辑起点定位的思考 - The research method of accounting theory is very important in the study of accounting.
会计理论研究方法在会计研究中具有十分重要的意义。 - This paper firstly analyzes the important role of the nature of accounting in the accounting theory system.
本文首先分析了会计本质在会计理论体系中的重要地位，指出了现有观点存在的缺陷。 - Conservatism has a great and permanent influence on accounting theory and practice.
稳健性对于会计理论和实务具有深远和重要的影响。 - Accounting theory with the development of social production and economic management requirements and continue to develop and improve.
会计核算理论随着社会生产的发展和经济管理的要求而不断发展和完善。