accounting practice

Accounting conservatism has existed for centuries, which has a significant influence on accounting practice.

稳健主义在会计中的存在已有数个世纪之久, 它对会计实务产生了重要的影响.

Both accounting theory and accounting practice have been greatly affected by the explosion of knowledge economy.

会计学、经济学和资产评估学都对无形资产作过不少的研究,但多立足于解决具体问题,对无形资产的内涵和外延等理论问题研究较少.

Differences between accounting practice and taxation practice on special events

特殊事项会计处理与税务处理的差异分析

Discussion is made on how network technologies influence the accounting work based on theories and practice.

本文从理论和实务两个方面阐诉了互联网技术对会计的冲击和影响，并认为网络会计将是会计史上新的里程碑。

This accounting method is greatly different from the convention in the world, and has brought many problems on the accounting practice, the knowledge system of accounting theory, and analysis of financial statements.

这种做法与西方国家通行的核算方式存在很大差异，并给我国会计实务、会计学科体系和财务报表分析的理论与实务带来不少问题。

Accounting being theory should suit the needs of the accounting practice.

会计理论必须适应会计实践的需要.

Third, this research firstly empirically examines the macro and micro factors influencing the international harmonization effect of accounting practice in China.

本文首次实证考察了宏观和微观因素对我国会计国际协调效果的影响。

It introduces the actuality of strategic management accounting practice in our country, too.

同时，这一部分也介绍了战略管理会计目前在我国的研究和应用现状。

Second, this research examines and evaluates the general effect of international harmonization for accounting practice.

本文对我国会计国际协调的总体效果进行了检验和评价。

We should make sure of its presence at accounting theory and practice when standardizing the accounting practice with this principle.

明确其在会计理论和实务中的体现，有利于把握原则的内涵，进一步运用该原则规范会计实务操作。

The paper deals with models, textbooks, providing grades, action of teacher and teaching effectiveness of accounting simulation practice, and puts forword the scheme of accounting practice teaching on the basis of accounting simulation practice.

本文探讨了会计模拟实习的模式、教材、成绩评定、教师作用以及教学效果，并提出以会计模拟实习为中心的会计实践教学方案。

The paper discusses problems, methods, steps and content of China's accounting internationalization from four aspects of accounting environment, accounting theory, accounting practice innovation and accounting market.

文章从我国会计环境特征、会计理论重构、会计实务创新、会计市场开放四个方面，论述了我国会计国际化的问题、方法、步骤、内容。

Accounting theory provides the rationale or justification for accounting practice.

会计理论为会计实践提供了理论基础或判断标准.

The Necessity of Social Responsibility Accounting and Its Practice

社会责任会计及其推行的必要性

A Review of Empirical Studies on International Harmonization of Accounting Practice

会计实务国际协调实证研究综述

In the context of financial crisis, various circles of society attaches more attention to the issue of disclosure of accounting information, and accounting theory and accounting practice require innovation continually.

金融危机背景下社会各界更加重视会计信息披露问题，会计理论和会计实务需要不断创新。

To Discuss on Reforming of Accounting Practice Teaching Model in High Vocational College Based on the Goal of Accounting Talents Training

基于会计人才培养目标探讨高职会计实践教学模式改革

The practice and application of human resource accounting has been developing.

事实上，现阶段人力资源会计还有待于进一步研究探讨，对这一分支学科的应用和实践也在不断深入中。

Accounting practice needs certain guidelines to action.

会计实践需要行动指南.

It is necessary to discuss the accounting theoretical framework of a specific event for perfecting accounting theory, setting specific accounting standards and developing accounting practice.

探讨具体事项的会计理论框架对完善会计理论、指导具体会计准则建设和实务发展十分必要。

Probe into the Accounting Practice of Enterprise Strategy Management

对企业战略管理会计实务的探讨

A Review to the Concept and Practice of Strategic Management Accounting

战略管理会计概念和实务研究

The CPA examination covers four major topic areas: auditing, accounting theory, business law and accounting practice.

美国的注册会计师考试覆盖四个方面：审计，会计理论，公司法和会计实务。

First, this research detailed summarizes the extant studies on international harmonization of accounting practice, and analyses the macro and micro factors influencing the harmonization.

本研究的主要贡献有：（1）本文较为全面的总结了会计国际协调效果的研究内容和研究方法，并对影响协调的宏观和微观因素进行了分析。

Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.

因此，为提高我国会计准则的质量，以进一步规范会计实务，财务会计概念框架的制订迫在眉睫。

The revolution has profound significance to the development of accounting theory system and accounting practice.

这场会计信息化革命既对会计理论体系的发展有着重要意义，又对社会实务有着深远的实践意义。

The accounting principles based upon this foundation provide guidelines or directives to accounting practice.

基于上述基本概念和假设建立起来的会计原则为会计实践提供了指南和方针.

Accountants are required to judge the materiality in accounting practice.

会计师需要在实践中来判断重要性.

In practice, because of different accounting approach in different countries, the financial statements of insurance companies are lack of comparability.

在实务中，各国的处理方法不尽相同，使得保险公司会计报表缺乏可比性。

How theory informs financial and management accounting practice.

理论是如何引导财务与管理会计实践的.