We previously have made reference to the accounting concept of conservatism.
我们以前提过会计稳健性原则。
Conventional accounting concept and method haven't adapted the request of modern management.
传统的会计观念和方法已经不适应现代管理的要求。
Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.
帐面价值是一个会计概念，记录了所积累的财务投入，包括投入的资本和存留的收益。
In the internationa economic transactions, trading nations have developed an accounting concept which is called balance of payments.
在国际经济交易中，贸易国创立了一个记帐概念，称之为国际收支。
Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。
The purpose and meaning of this thesis lie in: Regard accounting target as the starting point, structure the theory of financial accounting concept framework smoothly.
本文的研究目的和意义在于：以会计目标为起点，顺利地构建财务会计概念框架理论。
Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。
That said, let’s start with the concept of cash flow and we’ll come back to the accounting treatment.
那就是说，我们先从现金流的概念谈起，然后将讨论回会计处理上。
The concept of double entry accounting is important to understand.
理解复式记帐制的概念是十分重要的。
In this article, I shall present to you the accrual method of accounting, its rules and procedures which will help you to understand this concept better.
本文我将向你介绍权责发生制及其规则和程序，以帮助你更好地理解这个概念。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
这就导致了另一个重要概念，叫作“权责发生制”。
But the concept is more complicated than accounting the income.
但是概念上比计算收入，更加复杂。
But a business is not supposed to keep books this way. It is supposed to use the concept of accrual accounting.
但一家企业并不能以这种方法记账，而是应该使用权责发生制。
Concept and function of forensic accounting.
法务会计的概念及功能。
There are variable capital concepts in the different economic time, and different capital concept decides the arrangements of enterprises rights and accounting behaviours.
不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。
This article emphatically introduces the basic concept, the way of thinking, standards and evaluation of inner control of foreign accounting firms.
本文重点介绍了国外会计师事务所内部控制的基本概念和思路，内部控制的标准及评估。
The concept of forensic accounting.
法务会计的概念。
International accounting harmonization is quite an elastic and dynamic concept.
国际会计协调化是一个富有弹性的动态概念。
Profit is a key concept of accounting, and the profit information is much concerned with the investors, creditors and other related parties.
收益是会计学的核心概念，也是投资者、债权人及其他利益相关者极为关心的信息。
Chapter 2 introduces the concept of uncertainty accounting and discusses uncertainty accounting briefly.
第2章讨论了不确定性会计的概念，并对不确定性会计作了简单描述。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Starting from the concept of tax project and its real feasibility, the article puts forward concrete tactics of tax project in financial accounting choice of modern enterprise.
文章从税收筹划的概念和其现实可行性出发，提出在现代企业财务会计选择中税收筹划的具体策略。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。
Modern risk-oriented Auditing approach, as an important auditing concept and mode, has been a focus in the field of audit and accounting.
现代风险导向审计作为一种重要的审计理念和方法，受到会计和审计界的普遍关注。
Materiality is an important concept in accounting and auditing, the past five decades have seen substantial research effort devoted to studying the concept of materiality.
重要性概念是会计和审计中的一个重要概念，也是业内人士近五十年来付出大量努力进行研究的概念。
It introduces the basic concept and idea of environmental accounting of Japan in this article.
本文主要介绍日本环境会计的基本概念和观点。
The author has studied the materiality concept and disclosed why the auditing materiality is as same as the accounting materiality.
本文探讨审计重要性概念并揭示了审计重要性与会计重要性一致的原因；
Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view.
会计透明度是会计信息质量的全面概念，其理论视角有契约观、投资者保护观和信息观。
Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view.
会计透明度是会计信息质量的全面概念，其理论视角有契约观、投资者保护观和信息观。
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