accounting theory的意思
[会计] 会计理论
accounting theory的用法讲解
Accounting theory is a set of concepts and ways of thinking about the nature, purpose and uses of accounting information. It is a body of interrelated concepts and principles that describe the nature and uses of accounting information.
Accounting theories can be used to explain and predict existing accounting practices, as well as to provide insight into potential instructions for the future. It is commonly used to explain and justify the use of different accounting models and rules, to provide guidance and support for accounting policy decisions, and to develop criteria for the evaluation of accounting practices.
For example, one of the most widely accepted accounting theories is the objectivity theory, which states that accounting information should be reported in an impartial manner without bias. This means that the accounting information should be accurate and reliable, and should be able to be used to make decisions and provide financial guidance. Other accounting theories focus on measuring the economic performance of entities, how to properly record transactions, and how to value assets and liabilities.
Accounting theories provide guidance on how to collect, analyze, and report financial data for external decision-making purposes. They also help bring consistency to accounting practices by providing a common language and principles for reporting. This helps enable users of financial statements to draw meaningful conclusions about the financial condition and performance of a company.
Overall, accounting theory is a powerful tool for understanding the nature and purpose of accounting, as well as its role in providing valuable and reliable financial information. It also helps to ensure that financial statements are prepared and presented in an accurate, consistent and understandable manner.
accounting theory的短语
1、 Positive Accounting Theory 实证会计理论,实证性理论,性会计理论,实证
2、 Financial Accounting Theory 财务会计理论,会计理论
3、 normative accounting theory 规范会计理论,规范性会计理论
4、 modern accounting theory 现代会计理论
5、 Green Accounting Theory 绿色会计理论
6、 Seminar in Accounting Theory 对策论及会计理论专题,研讨会在会计理论
7、 Mental accounting Theory 心理账户理论
accounting theory的例句
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.
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Provide a solid foundation in accounting theory and practices, and prepares them to become professional accountants.
提供了坚实的基础的会计理论和实践, 并编写他们成为专业会计师.
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Environmental Degradation: Accounting Theory and Methodology.
环境退化: 核算理论和方法.
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Therefore, this thesis brings forward pan - accounting theory in order to break through the current accounting bottleneck.
由此, 本文提出了以价值信息计量为核心的泛会计理论,尝试以此新的会计范式改变会计的种种困境.
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The Environmental Accounting Information Disclosure among Environmental Accounting theory is put into practice earliest.
环境会计信息披露是环境会计理论中最早投入实践当中的.
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The professional judgment of accountant is the experience judgment under the guidance of accounting theory.
摘要会计职业判断是在会计理论指导下的经验判断.
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