The accounting goal should determines the person who has main demand for the accountant information on the basis of analysing social economic environment and according to their demand.
会计目标应在分析社会经济环境的基础上明确会计信息主要需求者，根据他们的需求来确定。
Accounting information has become basis for carrying out supervision, appraising economic situation and decision-making.
会计信息已成为管理者实施监督管理、评价经济状况、作出决策的重要依据。
Accounting is the basis of tax levy while the result of tax levy in turn affects the economic benefits and accounting information of enterprises.
会计是征税的基础，而征税结果又反过来影响企业的经济效益和会计信息。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
For enterprise normal business activities to provide basis for the operation in enterprise to establish and improve internal accounting control can make the enterprise economic targets.
为企业正常运营活动的运转提供根据，在企业树立和健全外部会计控制可以保证企业经济目的的实现。
Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .
所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。
Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .
所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。
应用推荐