会计基本假设

对会计基本假设的重新评价

A Reassessment of the Basic Accounting Assumption

首先明确了不确定性的定义及产生原因，会计上的不确定性主要体现在会计基本假设、会计环境和会计规范等方面，它对财务报告的影响也有正、负面影响。

First , defines the uncertainty and the reason which the uncertainty comes from , the uncertainty of accounting mainly embodies in the accounting assumption , the environment and the norm of accounting .

人力资源会计基本假设初探

A General View on the Basic Assumption of Human Resource Accounting

对网络环境下会计基本假设的探讨

A Discussion on Accounting Underlying Assumptions with the Conditions of Network Environment

会计基本假设在网络经济下的理性思考

The Rational Thinking of the Accounting Basic Assumption under the Network Economy

会计基本假设、会计目标和会计对象的再认识

Recognition of the Basic Postulates of Accounting Accounting Objective and Accounting Objects

试论知识经济对会计基本假设理论的冲击

The Influence of Knowledge Economy on Basic Accounting Hypotheses

关于财务会计基本假设的重新思考

The New Thoughts of Basic Postulates of Financial Accounting

浅谈会计基本假设

On Basic Hypothesis of Accounting

高等学校会计基本假设包括会计主体、持续经营、会计分期、货币计量。

The basic assumptions of accounting include accounting entity , sustained operation , accounting periodicity , currency measurement .

会计基本假设是会计理论体系中的一个重要部分，处在会计概念框架的一个较高的层次。

Basic postulates are important in the conceptual framework for financial accounting and in the position of higher level .

现行会计基本假设是与工业时代的会计环境基本适应的。

The author holds that the current accounting basic assumption is only suited to the accounting setting of industry era .

会计基本假设理论研究&从持续经营假设到现行市价会计

The Accountant Supposes the Theoretical Research Basically & From " managing and supposing continuously " to " current market price accountant "

基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。

The basic standard implies some basic postulates ( assumptions ) ; clearly confirm objectives of financial reporting and qualitative requirement of accounting information .

网络经济的发展对传统的会计基本假设提出了严峻的挑战，为此重构新型的会计基本假设显得尤为迫切。

The traditional basic accounting hypothesis is facing new challenges in the cyber-economic age . So the paper emphasizes that it is urgent to reconstruct new basic accounting hypothesis .

国有非营利组织会计基本假设仍然包括会计主体、持续经营、会计分期和货币计量。但富有新的涵义，尤其是持续经营和会计分期体现得尤为明显。

The basic postulations of the state-owned non-profit-organization accounting still include accounting entity , going-concern , accounting period and monetary measurement , but they embody new meaning , especially going-concern and accounting period .

因此，会计基本假设（假设）或基础概念（概念）不能停滞不前。

Hence , as the fundamentals of accounting , the basic accounting postulates ( the " postulates ") or the fundamental concepts ( the " concepts ") cannot be allowed to stop its progress .

在对会计基本假设、理论和概念进行回顾后，本网对互联网企业会计收入确认与计量常见问题进行了跨国会计准则的比较，拓展了本文的研究范围。

After reviewing basic principles and concepts of accounting , this essay compares differences of accounting principles across countries on common issues of accounting recognition and measurement , which extends the scope of this essay .

在现有管理会计基本假设之外，智力资本管理会计还包括智力资本是有价值的组织资源、智力资本的价值可变性、智力资本存续等独特假设。

Except for basic assumptions of management accounting on hand , management accounting for intellectual capital also includes other distinctive assumptions , such as intellectual capital is valuable organizational resource , the value of intellectual capital is variable , intellectual capital is going-concern , etc.

应从实质而非其形式来理解会计基本假设，尽管当前会计假设的应用环境更为复杂，但是，会计基本假设本身并没有过时，而且应根据信息需求在应用中补充一些必要的假设。

The author of this paper believes that accounting postulate should be understood in terms of ' matter ' instead of ' manner ', and that accounting postulate per se is not at all outdated although its application environment has become more complex than ever .

第三部分，政府会计的基本假设。

The third part discusses the basic postulates of governmental accounting .

本文将环境会计的基本假设归纳为6个方面，并论述了环境会计基本假设的基本内容以及与传统会计基本假设的异同。

It presents six accounting assumptions for the environment .

环境会计的基本假设

The Basic Hypothesis of Environmental Accounting

对于环境会计的基本假设，会计理论界有多种看法。

There are a lot of standpoints about accounting assumption for the environment in the field of accounting theory .

在阐述过程中采用比较的方式，将环境会计的基本假设、核算原则与传统会计的基本假设、核算原则进行对比，旨在更清晰地说明环境会计在上述两方面对传统会计的拓展与延伸。

The article makes a comparison between environmental accounting and traditional accounting on postulate and calculating principles , in order to elaborate on the development of environmental accounting .

以财务会计的基本假设和基本假定为前提，以目标为导向，而形成的一整套相互关联、协调一致的概念体系则为财务会计概念框架。

An interrelated and consistent concept system is the Conceptual Framework of Financial Accounting , which takes the basic assumptions of financial accounting as premise and the goal as guide .

在计算机和网络技术的合并基础上发展而来的电子商务，对传统会计的基本假设、核算重点、会计属性、信息披露等诸多方面都将产生颠覆性的影响和冲击。

Developed on the basis of combination of computer and network technology , electronic commerce ( EC ) have had overthrowing effect and impact on basis hypothesis , accounting key , account attribute and information revelation of traditional accounts .

可持续发展既是一种科学的发展观，也是会计的基本假设之一；会计的基本职能是核算与监督，对环境核算与监督的责任理应属于会计的份内之事。

Sustainable development is not only a scientific outlook on development , but also one of the basic assumptions of accounting ; The basic functions of accounting are calculation and supervision , so the environmental calculation and monitoring belong to the accounting .

这些问题包括：社会责任会计的基本假设和基本原则、社会责任会计的具体核算内容、社会责任会计的核算和计量方法以及社会责任会计的信息披露等。

These problems include : The basic assumption , basic principle , social responsibility accountancy of the social responsibility accountancy checks the contents , social responsibility accountancy to check and calculate the information of method and social responsibility accountancy to publish etc. in a specific way .

知识经济时代的会计目标和基本假设

Accounting Goal and Basic Hypothesises in the Knowledge Economy Age