theory n. 1.理论,学理,原理。 2.学说,论说 (opp. hypothesis)。 3.推测,揣度。 4.〔口语〕见解,意见。 the theory of two points 两点论。 Darwin's theory of evolution 达尔文的进化论。 theory of equations 【数学】方程论。 theory of everything 【物理学】(把相对论、量子论和宇宙大爆炸理论都包括在内的)万用理论。 theory of relativity 【物理学】相对论。 the atomic theory 原子说。 Our scheme is good both in theory and in practice. 我们的方案在理论上和实施上都是好的。 combine [separate] theory with [from] practice 理论结合[脱离]实际。 My theory is that we must bring new blood into the Institute through appointment of younger men to important positions. 我的意见是我们学院应该通过重用年轻一些的人来注入新的血液。 theory of games 博弈论,对策论,权衡利弊得失的形势分析。
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。
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。
This thesis firstly clarifies the risk genes theory of accounting fraud and game theory, discusses the relation between them and study on accounting fraud and realizes that accounting fraud is a typical fiscal game 本文首先阐述了会计舞弊的风险因子理论与博弈论,并讨论了其与会计舞弊研究的关系,同时分析认为会计舞弊问题是典型的会计博弈问题。
But, we have not recognize 、 measure and report this important resource, so we intensify the unreality of accounting report information . this article is a cross-study based on this phenomenon . from the theory 、 sifnificance of human resource accounting, i have studied the basis of human resource accounting, such as its target . connect with the theory of accounting recognition 、 measurement and report . i mainly analyze and recognize the modern of human resource accounting's recognition 、 measurement and report . by studying and analyzing the state of application in civil and internation, combin with the civil case, in order to apply human resource accounting in our country, offer a modern of human resource accounting's province 、 step and the accounting means 本文针对这一现象,从人力资源会计产生存在的理论基础、现实意义入手,研究了人力资源会计的目标、对象等基本原理,结合会计确认、计量、报告理论,着重分析并认定了人力资源会计确认、计量、报告模式,通过分析、研究国内外人力资源会计的实际应用状况,并结合我国的实际情况,为我国推行人力资源会计提出了实施范围、推广步骤及推行人力资源会计核算的具体模式。
This research includes saspects, namely the basic theory of accounting of cash flow statement, construct index system of cash flow statement, analysis the cash flow statement, empirical analysis about integration situation of cash flow statement of listed companies 研究工作主要从五个方面展开:美国财务会计准则第95号??现金流量表的研究及思考;对我国现金流量表准则的思考与改进;构建现金流量分析指标体系;现金流量分析;上市公司现金流量总体状况实证分析。
It is an important study-subject to improve the business accounting reports of our country . based on the environment of china social economics and starting-point to meet information demand of information user, connected to international accounting conventions the paper studies the basic theories of accounting reports which contain the development of business accounting reports in order to seek the limitation existed current business accounting reports of our country . so, it improves the structure of business accounting reports and report forms, and makes the accounting reports become better 本文立足于中国社会经济环境,以满足信息需求者的信息需求为出发点,深入剖析我国现行企业会计报告存在的局限性,对制约我国企业会计报告发展的会计基本理论问题进行深入研究,在此基础上改进了我国企业会计报告的结构和报告方式,从而弥补其局限性,也为如何构建比较完善的企业会计报告模式提供新思路。