Accounting history

Various accounting theory schools exist independently of each other, competing with each other, and all contributed to the rich and colorful accounting theory development history.

各种各样的会计理论学术流派相互分立，互相竞争，组成了丰富多彩的会计理论发展史。

The level of accounting education is one of the main symbols of a nation's economic development, therefore, it has practical significance to study the starting point and the origin of accounting education history in a country.

会计教育水平的高低是衡量一个国家经济发展的主要标志之一，了解会计教育的起点，研究会计教育的历史根源具有一定的现实意义。

The origin of double-entry bookkeeping is a major part of accounting history studies.

复式簿记起源的问题，是会计史研究中的重大问题。

Through generally accounting the history of development and present situation of the Movie and TV industry in both china and America, it analyzes the conditions and problems in the development of this field of China.

并通过对中国及美国的影视产业发展历程与现状进行概述，分析了中国影视产业化发展的现实环境及存在问题。

From the viewpoint of accounting development history, the circumstance is the basic factor which results in the development of accounting.

从会计的发展历史来看，环境因素是导致会计发展变革的根本动因。

Storytelling Novels in Qing Dynasty and Oral Accounting History

清代评话类小说与口述史

History and music professors can expect to earn less than accounting professors.

教历史和音乐的教授预期要比会计学教授薪水少.

Use this principle to divide the past, the existing and the future accounting information models into parts in the accounting history as well as have a simple summarization;

利用这个演进规律对会计史上已经历过的或将要经历的会计信息系统模型划分阶段并进行简单综述；

Demonstration of the Essence of Accounting and Its Explanatory Use in Accounting History Research

会计本质的确证及在会计史研究中的解释性应用

Based on corporate governance, with accounting history as evidence and game theory as analyzing tool, the paper discusses the forming process of institution structure of regulating accounting information disclosure.

文章以公司治理为背景、以会计发展史为证据，以博弈论为分析工具，着力阐述公司治理演进过程中，会计信息披露监管的制度性结构的形成过程。

The Asset-based Approach is also very difficult to be used because short established time of most high-tech enterprises, the accounting data of history are scarce.

基于资产法则由于大多数高科技企业成立时间短，历史会计数据缺乏，也很难加以运用。

The development of financial accounting research is a history of evolution, in which diverse intellectual traditions contend one another, then realize transition or combination.

财务会计研究发展演进的历史，是一部多种研究流派相互竞争，从而实现转化或者融合的进化史。

Contributions of Shanxi Merchants in the History of Accounting Development

晋商在会计发展史上的贡献

Almost every progress of international accounting firms is accompanied with the merger; the history of the development of our accounting firms is a history of the merger.

几乎国际会计师事务所每一次的进步都伴随有合并的身影，会计师事务所的发展历史可以说是一部合并的历史。

Combined with our country business combination accounting treatment of the history, the article analyzed pooling of interest method in rationality and necessity.

同时结合我国企业合并会计处理方法发展历程，分析权益结合法在我国企业合并中存在的合理性和必然性。

With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.

随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。

It has gone a long history and is said to be the oldest and most common accounting valuation principle.

会计稳健性是会计的基本原则之一，它对会计实务界的影响可谓是历史悠久，被认为是最古老且最普遍的会计计价原则。