Conceptual framework of financial accounting (CF) has become the core of financial accounting theory studies.
财务会计概念框架(CF)的研究已成为财务会计理论研究的核心内容。
The rapid development of the derivatives has made a huge impact on the traditional financial accounting theory and practice.
衍生金融工具的迅猛发展，对传统的财务会计理论与实务形成了巨大的冲击。
Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up.
将财务会计理论作为制定标准的原则，建立了会计概念框架。
It is no doubt tha such a transfer has exerted a significant influence on international financial accounting theory and practice.
毫无疑问，这种转变会对国际财务会计理论和实务界产生深远影响。
It is no doubt that such a transfer has exerted a significant influence on international financial accounting theory and practice.
毫无疑问，这种转变会对国际财务会计理论和实务界产生深远影响。
Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.
盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。
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。
You are required to write an essay that critically examines the theory and practice of public sector financial management and accounting.
你需要写一篇文章，批判地考察公共部门的财务管理和会计核算的理论和实践。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。
The epoch of knowledge economy will bring great reforms to accounting theory and practice, and bring to challenges to traditional financial reports.
知识经济时代，必将引起会计理论和会计实务的重大变革，对传统财务报告提出挑战。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。
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。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。
Determining the objectives of financial accounting is a basic problem of accounting theory.
财务会计目标是财务会计理论的一个基本问题。
Research on the theory of financial control was not extracted from the financial management and accounting for deep exploration of essential attribute.
财务控制理论始终未从财务管理学和会计学中提炼出来，对其本质属性进行探索。
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。
Quantities of derivatives emerged in the international financial market, although it could enrich financial products in the market, still the traditional accounting theory had a tremendous impact.
衍生金融工具在国际金融市场上的大量涌现，虽然丰富了金融市场上的金融产品，但却对传统会计理论产生了极大的冲击。
Knowledge Economy Puts forward new problems to require researching and thinking about theory and practice of financial accounting.
知识经济对企业会计理论和实务提出许多需要研究思考的新问题。
This essay explores the impacts of e-business on traditional accounting techniques through three different aspects of accounting theory, accounting practices and financial accounting.
本文从电子商务对会计理论，实务和财务会计面临的其他问题三个方面初步探讨了电子商务对传统会计的影响。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
第六章，剩余权益论对现行会计理论与实务的指导意义。
This paper comments on the accounting theory systems, mainly the financial accounting conception announcement in u.
本文探讨了如何处理财务会计概念框架与我国现行的《企业会计准则》之间的关系。
Along with the modern accounting theory and the practice development, has the huge challenge to the Dupont financial analysis system.
跟着现代管帐理论和理论的开展，对杜邦财政剖析系统发生宏大的应战。
How to disclose derivative financial instrument risk efficiently in financial report is an important topic for accounting theory research.
如何在财务报表中有效地进行衍生金融工具的风险披露，已成为会计界面临的一个重大课题。
How to disclose derivative financial instrument risk efficiently in financial report is an important topic for accounting theory research.
如何在财务报表中有效地进行衍生金融工具的风险披露，已成为会计界面临的一个重大课题。
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