accounting object

Electronic commerce is a new kind of accounting object with new accounting characters and methods .

电子商务是一种新的会计对象，具有不同于传统会计对象的特征和会计方法。

And with the basis of accounting object , a consistent accounting standard and accounting method theory system will be set up .

在此基础上，以会计对象为基础建立前后一贯的会计准则与方法理论体系。

Discussion on the Influence of the Accounting Object on the Information Quality

论会计目标对信息质量的影响

Theoretical Analysis of the Change of Accounting Object

会计目标变迁的理论分析

Enterprise Object , Accounting Object , Internal Accounting Control

企业目标、会计目标、内部会计控制

On transformation of financial affairs and the choice of accounting object

论财会工作的转型及会计目标的选择问题

The Analysis on Orientation of Financial Accounting Object

从《小企业会计制度》谈财务会计的目标定位

It expands the range of accounting object and develops the model of accounting measurement .

它拓展了传统会计的会计对象，发展了会计计量模式，并融合了经济信息和环境信息。

The accounting object will emphasize particularly on the decision-making serviceability .

会计目标将更侧重于决策有用性；

This thesis analyzes accounting object and its characteristics , which shows that the current accounting standards is not apply to economic activity in e-commerce environment .

本文通过分析会计对象及其特点，说明当前会计准则对电子商务环境下会计主体的不适用性。

In this dissertation , accounting object of the educational cost is defined as the full-time academic educational services provided to undergraduate and graduate Higher schools .

同时，鉴于高等学校所提供的教育服务种类繁多，本文将成本核算对象界定为高等学校向在校本科生和研究生提供的全日制学历教育服务。

Therefore , an accounting object , which is based on the fact , abstract enough and easily operating , should be the economic relations in the operating activity .

对此，一个从客观事实出发，抽象性和可操作性统一的会计对象应当是：经营活动中的经济联系。

New economy times brings profound influence for accounting object , accounting presuming , measure and confirmation of accounting , accounting settlement contents , accounting statement and education .

新经济时代对我国会计目标、会计假设、会计计量和确认、会计核算内容、会计报告及会计教育产生深刻影响。

It has obtained great success of researching on the accounting object , accounts and the way of duplex keeping-books from the view of accounting object .

它直接从会计对象这一角度来研究会计理论，对会计对象、会计账户、复式记账等会计基本理论进行系统、科学而卓有成效的研究。

Under such situation , should make separated treatment for each construction contract , that is to say , should take each item of the assets as the construction cost accounting object .

在这种情况下，应对该项施工承包合同作分立处理，即以每项资产作为施工工程成本核算对象。

The author thinks it should move to accounting object with the choice of value appreciation , and regards this as the logical starting point to structure rough frame of the accounting theoretical system .

笔者认为以价值增值运动为会计对象是合理的选择，并以此作为逻辑起点构建了会计理论体系的粗略框架。

Engineering projects being as the main accounting object of construction enterprises , the responsibility costing management thereof has increasingly called the attention of the leadership of all levels under the circumstances of acute market competitions today .

工程项目作为施工企业主要的核算对象，在市场竞争日趋白热化的情况下，其责任成本管理越来越引起各级领导的重视。

This paper expounds the main features and functions of the accounting object , probes into the problem of the positioning of the accounting object in our country , and analyzes on the relation between our country 's accounting object and the quality characters of the accounting information .

叙述了会计目标的主要特征及作用，探讨了我国会计目标的定位问题，分析了我国会计目标和会计信息质量特征之间的相互联系。

Finally , we must train the high-grade financial talent that bank needs , and is proficient in international accounting material object and accounting standard as well as international economic law .

三是要积极培养银行所需要的精通国际会计实务、会计标准与国际经济法的高级金融人才。

The right of accounting information with the object of accounting information has the superiority of the system . Its openness can include a wide range of benefits of kinds of rights .

会计信息权作为以会计信息为客体的权利类型具有制度上的优越性，其开放性的特点可以将多种权利利益的需要包含进来。

This article take our country social responsibility accounting as a research object , tries hard to solve the above problem , and make a contribution for enriching our country social responsibility accounting 's theory .

本文以我国社会责任会计为题，力图解决上述问题，为丰富我国社会责任会计的理论价值作出应有贡献。

Family simple accounting includes the definition of accounting object , the setting of accounting subject and book - keeping technique , the designing and using of accounting books etc.

家庭简易会计框架包括阐述核算对象、设置会计科目、确立记账方法、设计账簿格式、选用会计报表与诸方面的构筑。

Factors of environment accounting means the further classification of environment accounting object .

环境会计要素就是对环境会计对象的进一步分类。

Accounting Based on Theory of Constraints The study of accounting object is always a hotspot in accounting circle .

会计目标的研究一直是会计理论界的一个热点问题。

Financial accounting can use the accounting key element , and then the particular accounting object can be operated .

财务会计采用了会计要素的概念，使会计对象具有可操作性。

Evidences show that the existing accounting models can not satisfy the need of accounting concepts embodiment and accounting object realization .

种种迹象表明现有的会计模式日益不能满足体现会计理念，实现会计目标的需要。

The second part mainly from the angle of accounting theory , analyzes the influence of the Electronic Commerce to the accounting object , assumption , general principles , identifying and measuring , and put forward some improvements suggestions .

第二部分主要从会计理论的角度出发，分析了电子商务对会计目标、会计假设、会计一般原则、会计确认和会计计量产生的影响，并提出了一些改进建议。

National Accounting is the reflection of the status of a whole country . It is one kind of the macroscopic accounting whose object is the entire National Economy .

国民核算是对一国国民经济状况的记录和反映，是以整个国民经济为对象的宏观核算。