Therefore, it is significant of continuously perfecting asset impairment accounting in practice.
因此，在实践中合理利用并不断完善资产减值会计具有重大意义。
Potential career paths: an in-depth understanding of accounting theory and practice is great preparation to work as a CPA or manager in the financial services industry.
潜在的职业道路：作为一个注册会计师或者金融服务行业的经理，对会计理论和实务的深入理解是个必备的条件。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
讨论会计实践中职业判断和道德行为的重要性。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
The dialectical materialism philosophic thought is generally implied in theory and practice of accounting.
会计理论和实践中普遍渗透着辨证唯物主义哲学思想。
During recent years, accounting circles had done many deep studies and had made some progress both in theory and practice, but there still were imperfections.
近年来，会计界在理论与实践上进行了深入探索并取得了一定进展，但仍有诸多不完善之处。
Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.
如何提高会计信息质量，是会计理论界和实务工作者值得深入研究的课题。
The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.
采用“购买法”还是“股权联营法” ，是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
In public accounting, an accountant may practice as an individual or as a member of a public accounting firm.
在公共会计中，一个会计师可以以一个个体或公共会计事务所的职员执业。
Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.
我国通货膨胀会计模式的研究应未雨绸缪，而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴作用。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。
I also actively participate in school activities and social practice, not miss any opportunity to exercise their own, as well as a minor in accounting profession.
我还积极主动参加学校各种活动和社会实践，不放过任何一个能锻炼自己的机会，同时还辅修了会计学专业。
The Friday after Thanksgiving Day is famously known as "Black Friday" because of the standard accounting practice of writing profits in black.
感恩节之后的周五便是著名的“黑色星期五”了，这一天得名于会计用黑色墨水记录盈利的传统。
The article first analyses the basic purpose of restructuring of assets, discusses the main problems in practice, and provides accounting administration's countermeasures.
本文从资产重组的根本目的入手，探讨了实践中资产重组存在的主要问题，并提出了会计治理对策。
In practice, however, some activities may be missed from national accounting, namely "non-observed economy".
但在实践中常常会有某些活动未被核算，成为“未观测经济”。
Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment.
会计目标是会计主体在特定的历史时期与会计环境中，对会计实践活动所追求或希望达到的结果。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。
Although no theories of forensic accounting mention the estimating method, it has been tried in practice.
尽管在现有司法会计鉴定理论中，找不到测算方法的地位，但实践中已有类似的尝试。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
The text analyzed the necessity and possibility of the practice in Accounting course and raised the method of its practice on the basis of my own education experience.
本文分析了该课程实行“双语”教学的必要性和可能性，并根据自身的教学实践，提出了《会计学》课程“双语”教学的实践方法。
This paper analyzes on the problems existing in accounting practice teaching in higher vocational colleges at present, and advances some ideas on the reform of accounting practice teaching.
分析了当前高职高专院校在会计实践性教学方面存在的问题，提出了会计实践性教学改革的思路。
This paper combines teaching with practice, and has explored the relevant theory and practice of situational teaching approach in basic accounting.
本文结合教学实践，对基础会计情景教学法的有关理论和实践进行探索。
The independence of accounting is crucial to the quality of accounting information; however, it has always been neglected in the accounting practice.
会计独立性对会计信息质量至关重要，然而在会计实务中却一直被忽视。
Different countries have different reflection in their accounting practice.
谨慎性原则在各国的会计实务中都有不同的体现。
But because the goodwill has the special nature, its accountant processes has been the hot spot which, the difficult problem in the accounting theory and the practice studies.
但由于商誉所具有的特殊性质，其会计处置不断是会计理论与实务中研讨的热点、难题。
Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.
因此，为提高我国会计准则的质量，以进一步规范会计实务，财务会计概念框架的制订迫在眉睫。
Abstract: the accounting process of the foreign currency transactions is the quite complex practice question in the international accounting, and is also one focus of most theoretical argues.
内容摘要：外币交易会计处理是国际会计中比较复杂的实务问题，也是理论争论最多的焦点之一。
Abstract: the accounting process of the foreign currency transactions is the quite complex practice question in the international accounting, and is also one focus of most theoretical argues.
内容摘要：外币交易会计处理是国际会计中比较复杂的实务问题，也是理论争论最多的焦点之一。
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