The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach.
美国会计准则制定模式经历了原则基础模式阶段、规则基础模式阶段和目标导向阶段。
,principle-based approach,rulebased approach and objective-oriented approach.
美国会计准则制定模式的发展变迁可以分为三个阶段:原则基础模式阶段、规则基础模式阶段和目标导向阶段。
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U.
该模式以目标导向为基础,强调每一会计准则的具体目标,避免了规则基础与纯原则基础准则的缺点,是一种比较理想或最佳的原则基础准则体系。
The Principles of Design Urban Outdoor Furniture;
论城市户外家具的设计原则
A Discussion On the Significance and the Principles of Furniture Color Design;
家具色彩设计的意义和原则探析
Principle of Legal Remedy for Environment Tort;
环境侵权的法律救济原则
Discussion on principles of river ecological restoration planning;
试论河流生态修复规划的原则
The public' s participation in the sustainable development: significance, condition and principles;
公众参与可持续发展:意义、条件与原则
Principles and Framework for Cumulative Effects Assessment;
累积影响评价的原则和框架
The Identification, Rule and Orientation of Modification of the Agriculture Structure;
农业结构调整的特点、原则和方向
The re-strictions and mechanism of environment binding factors on sustainable development are analysed, andthe restricted rules of binding factors are suggested.
本文讨论了区域可持续发展模式对环境变化的影响,阐述了可持续发展与环境变化的关系,并在此基础上分析了各种环境制约因子对可持续发展的制约作用及约束机制,论述了制约因子制约作用原则,指出环境约束与区域可持续发展之间的关系是建立在约束与反约束基础上的共轭演进关系。
The inevitability and principal to construct the ethic of the socialism market economy;
论建立社会主义市场经济伦理的必然性及原则
This paper analyzes the basic notion of marketing ethics and the concrete embody of marketing ethics in the marketing activities of pharmaceutical enterprises,discusses 4 ethics principal of the marketing activities of pharmaceutical enterprises,provides the conductive meaning of marketing ethics to pharmaceutical enterprises.
从营销伦理的基本概念及其在医药企业营销活动中的具体体现出发,论述了医药企业营销的4项伦理原则,提出了营销伦理对于医药企业营销的指导意义。
Based on the analysis of urban eco-environmental system, the basic principalsof urban eco-environmental planning are proposed, which are holistic principal, optimalprincipal.
本文基于城市生态环境系统特征分析,提出了城市生态环境规划应遵循的基本原则,即整体性原则、优化原则和交互原则,并对规划内容与规划方法进行了深入的研究,得出城市生态环境规划的技术路线:整体出发、分层规划,环境资源和容量利用最优化,数学规划模型与专家意见有机结合。
Rules of Capitalization Operation of Intangible Assets;
企业无形资产的资本化运营原则
To achieve the aims,several rules need to be obeyed,which are avoiding blocking movement of animals,avoiding breaking up large habitat patchs,and so on.
要实现这些目标,在规划中应坚持避免阻断野生动物迁移路径,避免分割大型生境缀块等原则。
By introducing the history background of school rear-service socialization,the article points out the implication of it and the rules and characters that it should follow.
通过介绍学校后勤社会化的历史背景 ,指出它的含义及要遵循原则、特点。