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
更多例句: 上一页 下一页- Abstract : the internet economy has challenged the four traditional accounting assumptions ; therefore , the accounting assumption frame needs to be re - scrutinized and reconstructed
网络经济对传统的会计假设提出了严峻的挑战,我们需要对会计主体、持续经营、会计期间和货币计量假设的含义进行重新审视,重新构建会计假设。 - In order to guide accountants in preparing financial statements with the characteristics of reliablility , understandablility and comparablility , we need a well - definded body of accounting assumptions and principles
为了指导会计人员编制具有可靠性、易懂性、可比性的财务报表,我们需要一套界定明晰的会计假设及会计原则。 - In china , accountants rely on four fundamental accounting assumptions in recording business transactions : ( 1 ) business entity concept , ( 2 ) going concern concept . ( 3 ) periodicity assumption , ( 4 ) stable monetary unit assumption
在中国,会计人员在记录经济业务过程中遵循以下4条基本会计假设:会计主体,持续经营,会计分期,货币计量。 - After a century ' s develop , accounting assumption acts as a very important role , and direct the accounting practice : principal part assume account space is stable and independent keep and account divided by stages is restrict the account ' s time
受经济环境的影响和技术进步的驱动,一种新的会计? ? “网络会计”应运而生,网络会计是伴随网络化组织形式的发展而产生和发展,依托于网络化环境开展业务的新型会计。 - This paper analyzes on the four assumptions of financial accounting , viz . main body of accounting , sustained operation , accounting periodicity and monetary counting , queries to the four accounting assumptions connecting with the economic characteristics of the times , and points out the limitation of the financial accounting
分析了财务会计的四大假设,即会计主体、持续经营、会计分期、货币计量,并结合时代经济特点对四大会计假设提出质疑,指出财务会计的局限性。
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