| 1. | Discussing the accounting assumption in the new economic ages
新经济时代会计假设的探讨 |
| 2. | The social responsibility accounting formed the impact to the traditional accounting assumption
社会责任会计对传统会计假设的冲击 |
| 3. | For the account system is in a debious economics environment , accounting assumption is created
但现有的会计假设在面对知识经济大潮冲击的时候，明显有力不从心之感。 |
| 4. | Accounting assumption is the basement of the accountancy . it decides the territory of the account
尤其是进入21世纪，信息化为基础的知识经济已经深刻的改变了会计所处的经济环境。 |
| 5. | In order to guide accountants in preparing financial statements with the characteristics of reliability , understandability and comparability , we need a well - defined body of accounting assumptions and principles
为了指导会计人员编制具有可*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。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | 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。 |
| 10. | 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。 |
