The fabricated company will change the accounting environment, and will have a great impact on the accounting assumption theory.
虚拟公司将改变会计环境，对会计假设理论产生巨大的冲击。
Information technology has posed challenge to the traditional accounting environment, accounting assumption and accounting principle.
信息技术对会计环境、会计假设、会计原则提出了全面的挑战。
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.
现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。
Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
合并会计使会计主体假设、会计分期假设松动。
An assumption that once a particular accounting method is adopted, it will not be changed from period to period.
一贯性指某一特定的会计方法一经采用，在各个会计期间就不会改变的假设。
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。
The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.
通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。
A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned.
会计职业所面临的最大问题就是，确定在何种情况下应当放弃持续经营假设。
The most of accounting empirical statistical models is based on normal distribution assumption of financial ratios.
大多数的会计统计模型是以财务比率的正态分布为假设前提。
So we try to make them 'framework neutral '-that is, the ability to use them does not depend on any assumption about legal or accounting frameworks.
所以，我们力图使准则“框架中立”—就是说，运用准则的能力并不取决于任何关于法律或会计框架的假设。
The accountant of human resource is a new branch that knowledge economic condition produced. Its assumption and principle is the base of the theory and practice of human resource accounting.
人力资源会计是知识经济条件下产生的一个新的会计分支，其假设与原则是人力资源会计理论与实践的基石。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
This paper analyzes on the influence of E-business on the assumption theory of financial accounting, the functions of financial accounting, t...
分析了电子商务对财务会计假设理论、财务会计职能、财务会计核算及财务报告的影响。
And the mental accounting discovered by behavioral economists abrogate the assumption of perfect substitutability of economic resources.
思维会计原理作为多元的结构化过程，取消了经济资源的完全可替代性。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
从第三章开始构建企业公民会计的理论框架，分别介绍了企业公民会计的目标、对象以及基本假设。
The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by inflation.
环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。
However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.
然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。
Assumption 2: the most of listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country.
假设2：在我国的大多数上市公司中存在为符合分析师的盈利预测而进行创造会计行为的现象。
This underlying assumption has being carried by the positivist view in defining what is accounting all about.
这个假设已经被定义会计是什么的实证角度进行。
This underlying assumption has being carried by the positivist view in defining what is accounting all about.
这个假设已经被定义会计是什么的实证角度进行。
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