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- accounting theory development 会计理论发展
- Financial Accounting Theory by William R. 研究生财务会计理论专题之实证会计理论
- Recently, FASB and IASB issued new method of goodwill theory, and it gave challenge to the development of goodwill accounting theory. 近几年,美国和国际会计准则委员会发布了关于商誉理论的新方法,对商誉会计理论的发展提出了挑战。
- China's general accounting theory should have its own features and the principle of objectiveness, generalization, logicality and dynamic development should be kept. 在构建的过程中,要注意以下几方面:()能单单将国外某种学科理论体系的研究模式用于此体系的构建;()须确立好现代会计理论体系的起点理论;()建现代会计理论体系应遵循客观性、体性、辑性和动态性的原则;()代会计理论体系的内容,似应遵从于玉林教授所提出的观点。
- Because of the development of economic theory and the inherent shortcoming of normative accounting theory,positive accounting theory (PAT) appeared in the 1970s. 由于规范会计理论的缺陷 ,更主要是在经济理论和理财学理论的影响下 ,实证会计理论在 70年代产生并发展起来 ,成为当代西方会计研究的主流。
- Methodology of accounting research is an important part of accounting theory. 会计科研方法论是会计理论的重要组成部分。
- The masterstroke of financial accounting theory and practice's development deeply is how to embody company's value with scientific,fair,reasonable and feasible enterprise achievement evaluation quota. 如何以科学、公正、合理、可行的企业业绩评价指标来认识公司的价值是财务会计理论和实务深入发展的主线。
- Comparative Fundamentals of Accounting Theories II. 会计基本理论比较2。
- Accounting theory provides the rationale or justification for accounting practice. 会计理论为会计实践提供了理论基础或判断标准。
- Behavioral assumptions and theory development: the case of transaction cost economics By: Tsang, Eric W. K. 月,行为假设与理论发展:交易成本经济学案例。
- The theory development and the applied space of Bayesian statistics were explored. 探讨了贝叶斯统计未来理论发展及其应用空间。
- Strategy cost Management, Capital Market and Capital Operation, Finance Decision and Control, Modern Accounting Theory. 战略成本管理、资本市场与资本运营、财务决策与控制、现代会计理论。
- The prudence principle is one of the important principles that must be followed in financial accounting theory and practice. 摘要稳健原则是财务会计理论与实务必须遵循的重要原则之一。
- Their appearence and the relationships between each other imply the important hints of stakeholder theory development. 三个概念前后相继的逻辑、里外包含的关系，构成了利益相关者理论发展的重要线索和直接表征。
- The CPA examination covers four major topic areas: auditing, accounting theory, business law and accounting practice. 美国的注册会计师考试覆盖四个方面：审计，会计理论，公司法和会计实务。
- Goodwill is a pop subject in accounting theory circles and accounting practice circles. 摘要商誉是备受会计理论界与实务界关注的一个话题。
- Financial accounting theory and analysis :/Richard G.Schroeder, Myrtle W.Clark, Jack M. Cathey = 财务会计理论与分析 / 斯洛德; 克拉克; 卡西著.
- Eldon S. Hendriksen, Michael F. Van Breda. (1991), Accounting Theory[M]. Richard D. Irwin, Inc. 葛家澍.;会计基本理论与会计准则问题研究[M]
- Watts, R.L. and Zimmerman, J.L. (1986) Positive Accounting Theory, Second Edition, Englewood-Cliff, N.J: Prentice Hall. 其中，书名需要用斜体字，版本后面的是出版社。
- The each shift of informatics theory development is associated with the three pairs of contradictions.The solution way and solution ex... 情报学不同发展阶段对这些矛盾的解决方式、解决程度生动展示着这个时代情报学理论的主导精神和成熟水平。
