Only when exactly understanding accounting concepts, can we introduce and establish accounting principles and properly select accounting procedures and methods.
会计概念在会计理论和会计实务中占有非常重要的地位,只有对一些重要的会计概念有着正确和深刻的理解,才有可能产生和建立健全的会计原则,选择正确的会计程序和方法,做好会计工作。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
从理论上讲,不将租赁资产资本化既不符合会计原则, 也不符合会计要素的确认。
An analysis of the constraint of accounting principles in financial management;
会计原则在会计账务处理中的制约因素分析
The a rticle has explained the impact on accounting realm of knowledge economy from the respects,such as ac countant s supposing,accounting principle a nd financial report system ,etc.
文章从会计假设、会计原则与财务报告体系等方面阐述了知识经济对会计领域的影响。
This paper probes into the connection of the accounting principle and the human resource accounting, and tries to introduce the accounti ng principle into the calculation of the human resource accounting, and provide scientific and rational guidance for it, d.
探讨人力资源会计与会计原则的联系,试图把会计原则引入到人力资源会计的核算中,对其进行科学、合理的指导,以逐步深化对人力资源这项企业特殊的经济资源的认识。
Management accounting principles are the regulations and demand to direct management accounting work.
管理会计原则是指导管理会计工作的规范,是对管理会计工作提出的要求。
Based on the analysis of contingent items, the paper points out the accounting process principles on contingent items in further, and interprets the recognization and measurement of contingent items.
在对或有事项分析的基础上 ,进一步对或有事项的会计处理原则进行了阐述 ,并解释了或有事项的确认与计
principle of accounting
会计原理,会计原则
summary of significant accounting and related policies
重要会计原则及有关原则概述
Use of Generally Accepted Accounting Principles
公认会计原则的使用
Comparison between tax accounting principles and financial principles;
税务会计原则、财务会计原则的比较与思考
On Conflicts Between The Steady Principle And Other Account Principles
浅议稳健性原则与其它会计原则的冲突
Discussing the Conflict and the Counter-plan of Care Principle and Other Accountancy s Principles;
浅议谨慎性原则与其他会计原则的冲突与对策
Accounting Principles Board Opinion No.19
会计原则委员会第19号意见书
general principles for accounting
会计核算的一般原则
The Analysis of CPA s Keeping Secret Principle and the Exceptional Principle;
注册会计师审计“保密原则”及其“例外原则”分析
The Research on Correlative Questions of Our Principle-Oriented Accounting Standards;
我国原则导向会计准则相关问题研究
Reasons Analysis of Differences Between Chinese Generally Accepted Accounting Standards and International Accounting Standards;
我国会计准则与国际会计准则差异的原因分析
On Principle-based and Rules-based in the Formulating Mode of Accounting Norm;
浅谈会计准则制定模式的原则导向与规则导向
A Brief Talk on Principle Guidance & Rule Guidance Enacted in the Accounting Standard;
浅谈会计准则制定的原则导向与规则导向
Accounting Standards’ Formulation Model:Principles-based or Rules-based;
会计准则制定模式:原则导向抑或规则导向
Accounting Standard Setting: Rule-based or Principle-based?;
会计准则制定:以原则为基础还是以规则为基础
(7) The principles governing the financial, accounting and auditing systems;
（七）财务、会计、审计制度的原则；
(9) Principles governing the handling of finance, accounting and auditing;
（九）财务、会计、审计的处理原则；
The Analysis of Keeping Secret Principle in Audits;
注册会计师审计“保密原则”的分析