| 1. | Change of accounting concept in the change of accounting measurement
会计计量变革中的会计观念变革 |
| 2. | Fundamental accounting concept
基础会计概念 |
| 3. | Conventional accounting concept and method have n ' t adapted the request of modern management
传统的会计观念和方法已经不适应现代管理的要求。 |
| 4. | I have a solid understanding of accounting concepts , an analytical mind and a strong attention to detail
我对账目的各种概念非常了解、具有分析头脑而且对各种细节都很注意。 |
| 5. | In the internationa economic transactions ， trading nations have developed an accounting concept which is called balance of payments
在国际经济交易中，贸易国创立了一个记帐概念，称之为国际收支。 |
| 6. | In 2006 , ministry of finance issued enterprise accounting basic standards which is not only a financial accounting concept but also a accounting regulation
摘要2006年财政部发布的企业会计基本准则既是一份财务会计概念，又是一部会计规章。 |
| 7. | Since the announcement of american statements of financial accounting concepts in 1978 , the research on conceptual framework ( cf ) has been the core of financial accounting theory
自从1978年美国财务会计概念公告发布之后，财务会计概念框架的研究就成为财务会计理论的核心内容。 |
| 8. | 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。 |
| 9. | The declaration of such a dividend by a private sector group of companies is likely to be in contravention with the companies ordinance . after years of research , the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments . they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years
其实国际会计师公会经多年的研究，现已向有关会员国的政府发出谘询会计准则，引用多个已沿用资源管理会计概念( resourceaccounting )多年的先进国家经验，希望在公共财务管理所用的会计工具方面，可逐渐建立一套清晰而又公正的现代国际标准。 |
| 10. | Chapter 2 : comparing and contrasting the frame of accounting concept between chinese accounting standards and foreign accounting standards by comparing and contrasting purpose of the accounting reports , quality feature of financial information , its elements , confirmation and measurement . we found that the frame of accounting concept both in china and other countries is similar
第二章：中国会计准则与国际会计准则在会计概念框架方面的比较通过对比财务报表的目标，财务信息的质量特征、财务报表的要素、确认和计量，可以看出，我国与国际会计准则在会计概念框架方面已十分接近。 |
