on the structure of the theory of accounting measurement 关于会计计量理论结构之认识
the fourth chapter introduces the theory of accounting recognition, measurement and disclosure 第四章,介绍了资产证券化的会计确认、计量和披露的有关理论。
the new development of enterprise ownership relationship and the theories of accounting equity in the knowledge economy era 知识经济时代企业产权关系与会计权益理论的新发展
the second part concentrates on the essential theory of accounting system, including six chapters from chapter 1 to chapter 6 第二部分是会计制度的基本理论,包括第一章至第六章的内容。
the content of the paper can be divided into three parts, including introduction, the essential theory of accounting system, and the constructing theory of accounting system 本文分为导论、会计制度基本理论和会计制度建设理论三个部分,由十章组成。