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- Financial Accounting Theory by William R. 研究生财务会计理论专题之实证会计理论
- 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。
- Comparative Fundamentals of Accounting Theories II. 会计基本理论比较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。
- Strategy cost Management, Capital Market and Capital Operation, Finance Decision and Control, Modern Accounting Theory. 战略成本管理、资本市场与资本运营、财务决策与控制、现代会计理论。
- The prudence principle is one of the important principles that must be followed in financial accounting theory and practice. 摘要稳健原则是财务会计理论与实务必须遵循的重要原则之一。
- 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。
- 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。
- Financial accounting theory and analysis :/Richard G.Schroeder, Myrtle W.Clark, Jack M. Cathey = 财务会计理论与分析 / 斯洛德; 克拉克; 卡西著.
- Eldon S. Hendriksen, Michael F. Van Breda. (1991), Accounting Theory[M]. Richard D. Irwin, Inc. 葛家澍.;会计基本理论与会计准则问题研究[M]
- Watts, R.L. and Zimmerman, J.L. (1986) Positive Accounting Theory, Second Edition, Englewood-Cliff, N.J: Prentice Hall. 其中，书名需要用斜体字，版本后面的是出版社。
- Unless we clarify the essence, goodwill accounting theory will always has bottlenecks. 只有澄清商誉的本质,否则商誉会计理论的“瓶颈”将永远不会突破。
- Watts R.L.and J.L.Zimmerman,Positive Accounting Theory [M].Prentice-Hall Internation 1986. 林舒;魏明海.;中国A股发行公司首次公开募股过程中的盈余管理[J]
- The research method of accounting theory is very important in the study of accounting. 会计理论研究方法在会计研究中具有十分重要的意义。
- Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle. 不论是传统的会计理论与实务，还是陆续出台的新的会计准则，无时无处不体现著稳健的原则。
- The advent of knowledge economy has not only brought impact to traditional accounting theory but provided opportunity for its developing and reforming. 知识经济的到来,既使传统会计理论受到冲击,又为会计的发展、创新提供了机遇。
- 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 early 1970s,financial innovation brought about the problem of basic accounting theory because of the breakup of Bretton Woods. 本世纪70 年代初，由于布雷顿森林体系瓦解，金融创新对会计基本理论产生了冲击。
- Shih-Cheng Lee (with Y.-H. Lin), 2004, Business Cycles and Default Risk in Accounting Pricing Model. 2004 Accounting Theory and Practice Conference. 李诗政(与锺丽英、丘骏飞合著),美国上市公司之违约机率-预期违约频率模式之应用,2004第一届财务金融及财金未来学术暨实务研讨会,2004年01月。
- It puts forward prospect theory to modify the expected utility theory and use mental accounting theory to explain money non-fungibility. 并且提出“前景理论”修正了传统的期望效用理论；提出“心理账户”理论解释金钱的“非替代性”；
