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- The essay sets forth the main content of accrual basis, analyses accrual basis' negative impact on the quality of accounting information, and puts forward the accounting postulate on which accrual basis depends coming into shaking in the network era. 文章阐述了权责发生制的基本内容,分析了权责发生制对会计信息质量的负面影响,指出权责发生制赖以存在的会计假设在网络时代产生了动摇。
- Challenges to Accounting Postulate by the Economic Globalization 试论经济全球化对会计假设的挑战
- And economics of the new system provides a theoretical basis for the accounting postulates. 新制度经济学为会计准则的供需分析提供了理论基础。
- On the influence of old new accounting postulates to borrowing costs capitalization. 摘要阐述新旧会计准则对借款费用资本化的影响。
- This paper tries to analysis the accounting postulates in order to simplify the conception of the embedded value. 本文透过财务视角，通过对支撑内含价值的会计假设进行分析，以达到对于内含价值简化理解的目地。
- According to the accounting postulates, this paper discusses some accounting policies for financial lease of fixed assets. 我国的《企业会计准则》对固定资产融资租赁会计处理的规定，虽然促进了融资租赁经济业务会计处理的规范化，但尚不能满足会计对这一经济业务进行全面反映与监督的要求。
- This paper proposes some measures about the value chain accounting postulates based on four traditional accounting postulates under IT conditions. 基于传统会计的四大会计假设,结合IT环境的特点,本文对价值链会计假设提出了改进建议。
- Do not part with the shares on any account. 无论如何不要放弃这些股票。
- These frames include objective, accounting postulates, definition, accounting elements, accounting equations, accounting principia, measurement and the relationship between 3-D Accounting and 3-entry bookkeeping. 在此基础上笔者又进一步的提出了三维会计的基本理论框架，此框架包括三维会计的目的、基本假设、定义、会计要素、会计等式、会计原则、确认计量以及三维会计与三式簿记之间的联系。
- The author makes a re classification of the conceptual levels of the Basic Accounting Postulates(BAP),i. e. the accounting entity,the going concem,the accounting period and the money measurement. 从历史发展和逻辑分析的角度，对公认的四项会计基本假设（会计主体、持续经营、会计分期和货币计量）的概念层次进行重新划分，并就各项会计基本假设的内容提出自己的新观点。
- She gave the true account of what had happened. 她如实地讲述了发生的事情。
- Please charge these bills to my account. 请把这些帐单记在我的账上。
- I think I'd like a deposit account. 我想要开个定期存款帐户。
- You may open a current account at a bank. 你可以在银行开立一个活期帐户。
- I enclose a cheque in settlement of your account. 兹附支票一张以结清贵处帐目。
- It was raining and on that account I wore a hat. 天正在下雨，因此我戴了一顶帽子。
- I'd like to open a current account with you. 我想在你们这儿开一个活期存款帐户。
- She has written off an account of her trip. 她一口气把旅行见闻写了下来。
- I'll put this lunch on my expense account. 我要把这顿午餐记在我的开支帐户上。
- She paid the cash in to her bank account. 她把现款存入她的银行帐户。
