... Using Basic Building Elements 使用基本要素 Basic accounting elements 基本会计要素 basic component elements 基本组成要素 ...
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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。
Accounting elements are the basic theory of accounting theory.
会计要素是会计理论研究的基础理论。
The above accounting information is also called accounting elements, which form the basic structure of financial statements.
上述会计信息亦称为会计要素,它们构成财务报表的基本框架。
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