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- Accounting practice needs certain guidelines to action. 会计实践需要行动指南。
- How theory informs financial and management accounting practice. 理论是如何引导财务与管理会计实践的。
- Accounting being theory should suit the needs of the accounting practice. 会计理论必须适应会计实践的需要。
- The accounting system of the enterprises needs to be brought into conformity with international accounting practice. 推进企业会计制度与国际会计惯例相衔接。
- The accounting principles based upon this foundation provide guidelines or directives to accounting practice. 基于上述基本概念和假设建立起来的会计原则为会计实践提供了指南和方针。
- 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。
- Abstract: Accounting practice teaching is a very important link in high vocational accounting education. 摘要:会计实践教学是高职会计教育的一个非常重要的环节。
- The essay, combining the accounting practice in our country,shows the application of the substance over form principle. 结合会计实务 ,说明实质重于形式原则在会计实务中的运用。
- Accounting conservatism has existed for centuries ,which has a significant influence on accounting practice. 稳健主义在会计中的存在已有数个世纪之久,它对会计实务产生了重要的影响。
- 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。
- The versatile accounting items are expounded with the aim at improving the accounting practice of the special fund. 在理论与实践的结合点上阐明事业单位普遍适用的有关专用基金的核算内容、核算方法并分录例举,以确保专用资金在会计实践中得到进一步的完善。
- It is a process to establish accounting economics,and need groping for in the accounting practice gradually. 建立《会计经济学》是一个过程,需要在会计实践中逐步探索与发展。
- Discuss the importance of professional judgment and ethical conduct in accounting practice. 讨论会计实践中职业判断和道德行为的重要性。
- Goodwill is a pop subject in accounting theory circles and accounting practice circles. 摘要商誉是备受会计理论界与实务界关注的一个话题。
- Whether its accounting practice is in conformity with the provisions of this Law and the uniform accounting system of the State. 会计核算是否符合本法和国家统一的会计制度的规定;
- Ariticle 6 Accounting practice should proceed on the basis of the continuous and normal production and operating activities of an enterprise. 第六条会计核算应当以企业持续、正常的生产经营活动为前提。
- We should make sure of its presence at accounting theory and practice when standardizing the accounting practice with this principle. 明确其在会计理论和实务中的体现 ,有利于把握原则的内涵 ,进一步运用该原则规范会计实务操作。
- In the respect of accounting practice, the pace of innovation must be accelerated so as to meet the need of the situation of reform. 在会计实务方面,要加快创新的步伐,以满足国内改革形势的需要。
- Accounting information is economic information which reflects value movement status of accounting subject gaining from accounting practice. 摘要会计信息是人们通过会计实践获得反映会计主体价值运动状况的经济信息。
- It includes all the conventions, rules, and procedures that together make up accepted accounting practice at a given time. 包含了所有的规定准则和程序.;在一个特定时期构成了公认会计实习