theory of accounting

• 会计理论

theory of accounting的用法和样例：

例句

1. Methodology of accounting research is an important part of accounting theory.
   会计科研方法论是会计理论的重要组成部分。
2. 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。