accounting assumption中文什么意思

会计假定,会计假设

会计假设

• accounting:    n. 1.会计；会计学。 2.账；记 ...
• assumption:    n. 1.采取，承担。 2.假设，假 ...
• accounting period assumption:    会计期假定; 会计期间的假定

例句与用法

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1. When face up with the information economies " impact by all appearances , the modern accounting assumption is so flabbiness . information economics and knowledge economics are changing the world , especially the net account , means a new world : the form of produce and organize is internationalization ; the company ' s risk is prick up , dummy corporation is written in water ; on time information pick up the user ' s earning ; non - currency information is more and more important the a manager and a investor
   在网络会计时代，会计实务正在发生着显著的变化：生产及组织的日趋国际化，虚拟化；新知识新技术带来的挑战引发经营风险的加剧， “虚拟”企业的可能转瞬即逝；信息传递的即时化，人们对实时信息的要求日益迫切；非货币信息，非定量信息在一个企业尤其是高科技企业中的比重逐日增加。
2. New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption , accounting goal and objective
   新准则在内容上有六大创新：即会计目标融决策有用论与受托责任论为一体；权责发生制确定为财务会计的一项基本假定；单独系统地明示会计信息质量要求；利得、损失首次纳入财务报表要素；全面系统规定会计计量属性；以会计假设、目标和对象为起点构建在本准则。
3. This paper begins from the relations between accountant and environment , takes accounting goal as starting logic point of the modem accounting concept frame , points out the adaptability problems of accounting goal and accounting environment by comparing the two accounting goals viewpoints " commission responsibility " and " making policy useful " , puts forward the accounting goal pattern and accounting information quality feature system under network economic environment on the foundation of analyzing the major features of network economy , puts forward the viewpoints for accounting assumption and accounting principle correction on the foundation of analyzing the realistic plight of accounting basic assumption
   本文从会计与环境的关系出发，以会计目标为逻辑起点的现代会计概念框架，通过比较“受托责任”和“决策有用”两者会计目标观，指出了会计目标与会计环境的适应性问题，在分析网络经济的主要特征的基础上提出了网络经济环境下的会计目标模式和会计信息质量特征体系；并在分析了会计基本假设的现实窘境的基础上提出了对会计假设、会计原则修正的观点。
4. In this letterpress , i try to use the normal research method , by work over the accounting assumption ' s development history , integrate the request of the knowledge economics time net account environment ' s develop , provide a new accounting assumption , to fit the new environment and solve the new problem . through analysis of the current opinions and a long time ' s presumption , i think that the new accounting assumption should be : firstly , the " account organization " assumption takes the place of " account principle part " accounting assumption ; by this way , we can solve the problem that created by merger and networks production
   本文以规范研究的方法，通过对会计假设沿革和变迁的研究，结合知识经济时代，网络会计发展的要求，在现有的四大基础假设之上，直面21世纪网络会计及其所代表的知识经济对传统会计的挑战，根据新的会计环境，应对新的情况，通过修正完善现有假设，并以此为基础创新的发展出新的会计假设，来应对网络会计环境下对会计假设的要求。
5. From the perspective of property rights , the implementation of the credit system demonstrated the accounting objectives of an university , strengthened the cash basis of accounting , made continued operation of accounting and accounting assumptions phases verifiable , and enhanced the understandability , comparability and match ratio of the accounting information
   从产权视角分析，学分制的实施显现了高校会计目标，强化了会计收付实现制基础，使得会计持续经营及会计分期假设具有了可验证性，提高了会计信息的可理解性、配比性与可比性质量特征。