1)accounting elements会计要素
1.This paper has made a comparative study of accounting elements between the two so as to interpret the actual significance of the issuance of the new rules.2006年2月15日财政部颁发了新的《企业会计准则》,与旧准则相比在结构和内容上都有了突破和创新,通过对新基本准则在会计要素的定义上进行比较分析,阐述新准则颁发的实际意义。
2.Firstly,the paper discusses the determinant factors about establishment of accounting elments based on the importance of accounting elements and its differences among Statements of Financial Accounting Concepts(SFAC),and analyzes a relevant question why cash flow statement doesn t establish accounting elements.本文注意到会计要素的重要性及其在不同国家财务会计概念框架中的差异性,首先探讨了会计要素设置的决定因素,并分析了与此相关的一个典型问题——为什么现金流量表不设置会计要素。
3.But every conutry s accounting elements are completely different due to the differences in factors such as environ- ment.会计要素理论在会计准则理论框架中居于核心地位,但各国由于环境因素等方面的差异,规定的会计要素并不完全相同。
英文短句/例句
1.Talking About the Relationships Among the Target of Accounting, the Aspects & the Subjects of Accounting;论会计对象、会计要素与会计科目的关系
2.The Main Changes Between the Current and Previous General Accounting Standards in Accounting Elements;新旧基本会计准则在会计要素方面的主要变化
3.Confirmation and Measurement of Environmental Accounting Elements and Practicing Analysis;环境会计要素确认与计量及实证分析
4.A Superficial Analysis on Fixing A Price of Goods in Stock and the Changeable Law of Accounting Essential Element;浅析存货计价与会计要素的变化规律
5.On International Convergence of China Accounting Standards From the Perspective of Accounting Elements;从会计要素看我国会计准则的国际趋同
6.The International Convergence of Accounting Factors of China s New Accounting Norms;我国新会计准则中会计要素的国际趋同
7.Study on Constructing Dual Structure of Accounting Elements in Government Accounting政府会计中构建二元结构会计要素的研究
8.International Comparison of Dynamic Accounting Elements Demarcation and the Inspiration;动态会计要素划分的国际比较与借鉴
9.Reflections on International Comparison of Accounting Element;从会计要素的国际比较中引发的思考
10.A New Light on the Classification of Accounting Factors and an Assumption on Its Improvement;重新认识会计要素的分类及改进设想
11.The Application of Vague Maths on Measuring Method of Essential Factors in Green Accounting;模糊数学方法在绿色会计要素计量中的应用
12.A Comparative Analysis on China-U.S. Accounting Elements and Its Confirmation Quantification Standard;中美会计要素及其确认计量的比较分析
13.A good understanding of these accounting elements will be a good basis and start in learning financial accounting.理解好这些会计要素将是学好财务会计的基础与开端。
14.The above accounting information is also called accounting elements, which form the basic structure of financial statements.上述会计信息亦称为会计要素,它们构成财务报表的基本框架。
15.Comparative Study of Accounting Definition Elements between New and old the Basic Rules of Corporate Accounting Rules;新旧《企业会计准则——基本准则》定义会计要素的比较研究
16.Contradiction and Coordination between the Establishment and Classification of Account Titles and Accounting Elements会计科目在设置和分类上与会计要素的矛盾和协调
17.Account s Effect on Productivity in View of Factors of Production and Factors of Management;从生产要素、管理要素看会计的生产力效用
18.Professional Quality for Internationalized Accountants;会计国际化对会计人员职业素质的要求
相关短句/例句
accounting element会计要素
1.On several theoretical problems of accounting element;论会计要素的若干理论问题
2.In this paper,based on the necessity and feasibility of implementing water resources accounting,determination and record of accounting elements of water resources as well as setting of accounts are discussed.在分析推行水资源会计的必要性和可行性的基础上,探讨水资源会计要素的确认和记录以及相关的账户设置等问题。
3)accounting factors会计要素
1.The logical mistakes involved in the division make the name of the category of the accounting subject and that of the accounting factors inconsistent.我国企业会计制度将会计对象划分为六大会计要素 ,这种分法存在着一些逻辑错误 ,它使得会计科目表的类别名称与会计要素的名称前后不能连贯统一 ,缺乏严密性、合理性。
2.This essay designes the three factors of the statement of cash flow,from the angle of the theory of accounting factors and offers a new way to prepare the statement of cash flow and set up its accounts and tittles.现金流量表作为企业三大财务报表之一 ,是提供企业现金流量信息的重要载体 ,本文从会计要素理论的角度 ,构建了现金流量表三大会计要素 ,并相应地设置了会计科目和会计账户 ,为编制现金流量表提供了一种新思路。
4)accounting element system会计要素体系
1.Comparatively analyzing composition and definition of accounting element of China and foreign country, the paper tables a proposal of establishing accounting element system under the new economic environment .科学合理的会计要素体系对于完善企业会计准则、实现会计目标以及为信息使用者提供有用的会计信息具有重要意义。
5)elements of tax accounting税务会计要素
1.The paper anlysizes the forming of the elements of tax accounting,and discusses the elements of tax accounting,such as the element of asset of tax accounting,the element of revernew of tax accounting and the element of expense of tax accounting.从企业税务资金运动的内容和特点分析企业税务会计要素的形成,并对税务会计中的计税资产要素、应税收入要素、抵税费用要素以及非应税收入要素和非抵税费用要素进行分析和探讨。
6)factors of green accounting绿色会计要素
延伸阅读
会计要素 会计要素—— 会计要素是指会计报表的基本构成要素。我国《企业会计准则》将会计要素分为资产、负债、所有者权益（股东权益）、收入、费用（成本）和利润六个会计要素。
