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accounting postulate中文是什么意思

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用"accounting postulate"造句"accounting postulate"怎么读"accounting postulate" in a sentence

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  • 会计假定
  • 会计假设

例句与用法

  • Will the accounting postulates be changed
    会计基本假设会不会改变
  • These changes can have great impact on accounting . but from the essence of accounting postulates , the existing accounting postulates is not totally out of date
    这些变化会对会计造成强烈冲击，但从会计基本假设的本质看，现有的会计假设并没有“过时” 。
  • Chapter2 theory study of asset reorganization accounting . analyzes its challenge to accounting postulate , impact on accounting principles and influence on the accounting factors
    第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。
  • Based on the four theories , the theorical system hi this paper consists of four subsidiary parts , that is , accounting objective , accounting postulates , accounting principles and accounting procedures
    继而建立起以以环境与假设为前提、以目标为导向、以会计原则为约束、以程序和方法为平段的资产减值会计理论体系。
  • It advises to adjust , optimize and develop the traditional accounting postulate , accounting principles and accounting methods according to kinds of accounting problems as a result of informal action in asset reorganization and the different economic relations it represents
    针对当前由于不规范的资产重组行为所导致的种种会计问题及其所代表的不同经济利益关系，提出应该对传统的会计假设、会计准则、会计方法进行调整、完善和发展。
  • The quality of the accounting information may be enhanced at the same time . intangible assets and the human resource became the significant components of the business assets . the accounting postulates need to be scrutinized and defined once more
    会计目标理论呈现出的统一趋势；会计信息质量可以多方面同时增进；无形资产和人力资源成为企业资产的重要组成部分；会计基本假设需重新审视和定义；传统的会计确认和计量原则出现了多方面的不适应。
  • ( 2 ) takes part in the process of making decision and control , while provides information for company mergers involved in asset reorganization , ( 3 ) meets the demands for information of asset reorganization of creditors , state departments and other parties relating to the company . asset reorganization consists of preparing phase , implementing phase and integrating phase , and each phase concerns different accounting problems . chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization
    重组实施阶段会计工作的主要内容包括： ( 1 )在谈判过程中，根据双方的预测进行成本效益的跟踪分析，为决定是否接受对方的条件以及寻求各方能够接受的条款提供依据； ( 2 )进行财产清查，并依法对资产价值进行评估或确认； ( 3 )进行兼并前的审计和调账工作； ( 4 )依法对资产重组过程中的事项进行会计处理并按规定进行信息披露。
  • The object of accounting reports of the corporation involved in the reorganization is different from when that of the corporation in normal operational state because of the changed accounting entity , in effect of original entity ' s accounting postulate on the changed accounting entity ' s controlling right , etc . the historical cost information based on going concern of original accounting entities wo n ' t satisfy the different demands of accounting information in the reorganization process . based on the discussion of the theory of asset reorganization accounting , chapter 4 inquires into accounting practice according to the different types of asset reorganization
    重组整合阶段会计工作的基本点包括： ( 1 )按照资产重组方案和企业具体经营目标的要求对重组后续工作进行控制，包括成本控制、资产使用控制、效益控制等； ( 2 )按会计准则的要求结合企业的经营规模和管理特点建立财务会计制度，内容涉及会计工作机构设置、会计人员配备与分工、会计核算组织等； ( 3 )按企业经营特点和管理要求建立内部管理会计系统，包括预测决策系统、责任控制与责任核算体系、业绩评价与考核系统等。
  • These frames include objective , accounting postulates , definition , accounting elements , accounting equations , accounting principia , measurement and the relationship between 3 - d accounting and 3 - entry bookkeeping . comparing with 2 - d accounting , all above are innovated or improved to some extent
    在此基础上笔者又进一步的提出了三维会计的基本理论框架，此框架包括三维会计的目的、基本假设、定义、会计要素、会计等式、会计原则、确认计量以及三维会计与三式簿记之间的联系。
  • The third section redefined the conception of the accounting postulates in the electric network environment . it proposed that the contradictory accounting principle may coexist , and discussed the challenge of the triple - entry bookkeeping pointed to unchangeable double - entry bookkeeping in hundreds of years and thorough innovation the accounting event methods aimed at the process methods of traditional accounting data the accounting report developed from the general process report to mass customization report
    第三部分对网络环境中的会计假设进行了重新定义，提出相互矛盾的会计原则可以同时并存的观点，同时论述了三式簿记向几百年不变的复式簿记提出的挑战和会计事项法对会计数据处理思想的彻底变革，会计报告由通用的形式向按需报告的个性化发展。
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