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accounting schools
相关语句
  会计学派
     Through the comment on the accounting objective which belongs to two major accounting schools,the author of this article puts forward the basic viewpoint that the accounting objective lies in seeking the neutrality.
     文章通过两大会计学派在会计目标这一问题上的评述 ,提出作者的基本观点 ,即会计目标在于追求中立。
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  “accounting schools”译为未确定词的双语例句
     Activity- Based Costing, firstly raised by American accounting schools, sec- tion classses of costing according to the resource using status, reveals whether the management, not on costing character.
     由美国会计学者首倡的作业成本法,根据资源使用状态划分成本类别,并揭示了资源需求的减少能否转化为更高的利润决定于管理行为而非成本性态。
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  相似匹配句对
     Accounting Methods for Nongovernmental Schools in China
     关于我国民办学校会计核算办法的思考
短句来源
     Internal Accounting Control in Higher Schools
     浅议高等学校内部会计控制
短句来源
     Environmental Accounting
     关于环境会计的探讨
短句来源
     On Accounting Confirmation
     关于会计确认的探讨
短句来源
     Grade schools in the U.S.
     美国的年级制
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  accounting schools
In Cuba, for instance, accounting schools at all levels ceased to exist towards the end of the nineteen sixties.
      


Through the comment on the accounting objective which belongs to two major accounting schools,the author of this article puts forward the basic viewpoint that the accounting objective lies in seeking the neutrality.Combined with the discussion of the accountant qualification system,legal liability,etc.this article expounds the effective channel to realize the accounting objective.

文章通过两大会计学派在会计目标这一问题上的评述 ,提出作者的基本观点 ,即会计目标在于追求中立。并结合会计人员资格制度、法律责任等方面论述了会计目标得以实现的有效途径。

Activity- Based Costing, firstly raised by American accounting schools, sec- tion classses of costing according to the resource using status, reveals whether the management, not on costing character. This conclusion can be used for reference on exploring the theory of the costing management and controlling ways.

由美国会计学者首倡的作业成本法,根据资源使用状态划分成本类别,并揭示了资源需求的减少能否转化为更高的利润决定于管理行为而非成本性态。这一结论对于探索适合我国国情的成本管理与控制方法理论具有重要的借鉴价值。

Based on new institutional economics, this text makes a perspective about the developing history of accounting and theories from institutions, property rights and transaction costs view. We think that institutions play an important role in driving the developing history of accounting and accounting theories. In addition, the intrinsic unanimity among property rights, transaction costs and accounting produces the Property-Rights-Accounting School. and then , we propose that fair...

Based on new institutional economics, this text makes a perspective about the developing history of accounting and theories from institutions, property rights and transaction costs view. We think that institutions play an important role in driving the developing history of accounting and accounting theories. In addition, the intrinsic unanimity among property rights, transaction costs and accounting produces the Property-Rights-Accounting School. and then , we propose that fair value is a historic choice.

本文从新制度经济学的视角,从制度、产权和交易费用等角度对会计和会计理论发展史进行分析,认为制度是推动会计和会计理论不断发展的重要动力;经济发展水平决定会计发展水平;产权、交易费用与会计之间内在逻辑的一致性诞生了产权会计学派,公允价值计量是产权会计学派的历史选择。

 
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