会计本质,essence of accounting
1)essence of accounting会计本质
1.Demonstration of the Essence of Accounting and Its Explanatory Use in Accounting History Research;会计本质的确证及在会计史研究中的解释性应用
2.Used the literature summary methods,it has been reviewed that the existing views on theessence of accounting,the changes of accounting recognition basis,and juristic analysis of the nature of the accrual basis and the accounting equation.财务会计本质是会计理论研究的基础之一,但该问题至今依然没有解决。
英文短句/例句
1.Exploring Accounting Essence and Accounting Disciplinary Characteristics -"accounting is accounting" theory;会计本质和会计学学科性质探索——会计会计论
2.New Ponder on Accountant Essence under Knowledge Economy Background;会计本质在知识经济背景下的新诠释
3.A View from Economic Benefit : Recognition of the Nature of Accounting;经济利益论:财务会计本质的再认识
4.A Study of Accounting Orientation from the Angles of View of Accounting Essence and Corporate Governance Structure;基于会计本质和公司治理结构视角的会计定位问题研究
5.Demonstration of the Essence of Accounting and Its Explanatory Use in Accounting History Research;会计本质的确证及在会计史研究中的解释性应用
6.Study on the Contract Nature of Accounting and the Change of Enterprise Accounting Rules;会计的契约本质与企业会计规则变迁研究
7.Accounting Nature and Course-choosing of Accounting Internationalization in China;会计的本质与我国会计国际化进程的选择
8.Research on the Nature and Accounting of Consolidated Goodwill;合并商誉本质及会计核算方法的探讨
9.On the Differences and the Similarities between the Financial Affairs and the Accounting Activities;论财务与会计工作的本质区别与联系
10.Quality cost accounting in accounting calculation of construction enterprises;施工企业会计核算中质量成本的核算
11.On Material Flow Cost Accounting’s Operation Mechanism and Application物质流成本会计运行机理及应用研究
12.An Empirical Study of Earnings Information Quality and Cost of Equity Capital;会计盈余质量与权益资本成本关系的实证分析
13.Means of Information Transformation: A New Thought on the Intrinsic Qualities of CPA Auditing;信息转化的手段:注册会计师审计本质新论
14.The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule.会计规则的制定目标是形成高质量会计规则的根本性决定因素。
15.The Nature of Enterprise, Property Right of Accounting Information & Core Competitiveness of Accounting;论企业本质、会计信息产权、会计核心竞争力的逻辑关系
16.Study on Fair Value Accounting--on the essential characteristics of financial accounting关于公允价值会计的研究——面向财务会计的本质特征
17.Research on the Normative Nature and Functioning Mechanism of Audit Committee;审计委员会的本原性质与作用机理研究
18.The Logical Relationship Among the Nature of the Firm,Corporate Performance and Accounting Analysis;企业本质、企业绩效与会计分析的逻辑关系
相关短句/例句
nature of accounting会计本质
1.This paper emphases on thenature of accounting , the special procedure of accounting and the disclosure in finance report on the base of ESOs value division.论述了如何对经营者股票期权的价值进行分割,并在此基础上对其会计本质、特殊会计处理和表内披露进行了较为详尽的探讨。
3)Essence of Management Accounting管理会计本质
4)quality cost accountant质量成本会计
5)Dual Property of Accounting会计本质二重性
6)Material Flow Cost Accounting物质流成本会计
1.OnMaterial Flow Cost Accounting’s Operation Mechanism and Application物质流成本会计运行机理及应用研究
延伸阅读
会计本质（natureofaccounting）会计本身所固有的、决定其性质和发展的根本属性。和任何事物的本质一样，会计的本质是通过现象来表现的，必须透过现象去把握。在中外会计界，人们对会计本质的认识历来存在分歧。综合起来，主要有以下几种观点：（1）管理工具论，认为会计是管理经济活动的一种工具；（2）艺术论，认为会计是一种记录、分类和总结企业的交易并报告和解释其艺术；（3）信息系统论，认为会计是一个以提供财务信息为主的经济信息系统；（4）管理活动论，认为会计是一种经济管理活动，其本身具有管理的职能。在西方国家，会计理论界对会计本质问题的研究不大重视。而在我国，在20世纪80年代未以前的三十多年里，会计本质问题一直是会计理论界争论的热点。至今，仍有很多人认为会计本质是会计理论研究的逻辑起点。
