temporal accounting

At the first, this part distinguishes between the temporal method and the current rate method in accounting process. Subsequently this part evaluates two methods by the accounting theories and the economic theories.

首先对时态法与现行汇率法的会计处理进行辨析，继而从会计学理论和经济学理论两方面对时态法和现行汇率法进行评价。

The choice of foreign currency statements translation methods is one of the three major issues of financial accounting. The focus of this issue concentrates on the choice between temporal method and current rate method.

外币报表折算是财务会计面临的三大难题之一，焦点主要集中在时态法与现行汇率法的方法选择上。

Research on Land Utilization Temporal Statistic Model Based on Event The Thinking on Improving Accounting Information System Based on Event Accounting Theory

基于事务的土地利用时态统计模型研究事项会计理论改造会计信息系统的构想