会计概念

回顾与教益&美国早期（1961-1973）AICPA研究财务会计概念制订CF项目的简短回顾

Review and Useful Lessons & a brief Review on the Financial Accounting Concepts by AICPA at the ( 1961 - 1973 ) of CF

试论完整的财务会计概念框架

On the Complete Statement of Financial Accounting Concepts

美国FASB财务会计概念结构的构建模式

The Pattern of the American FASB 's CF of Financial Accounting

公开密钥基础设施（PublicKeyInfrastructure，PKI）是迄今为止解决信息安全问题诸多方法中最全面的一种解决方案[38]。美国会计概念框架是当前世界上最全面、最细致的会计概念框架。

Public Key Infrastructure ( PKI ) is the most comprehensive technology in the information secure field . American conceptual framework for accounting is mainstream , being the most comprehensive and meticulous of all conceptual frameworks of this type .

第四部分主要进行具体比较美国、IASB、英国和澳大利亚的财务会计概念框架。

The fourth part to the comparison the United States , IASB , UK and Australia , the financial accounting conceptual framework .

IASB和FASB联合制定的会计概念框架项目，在财务报告的目标和信息质量特征的发布方面初步达成一致意见。

The program of conceptual framework was jointly formulated by IASB and FASB , whose boards of directors have basically reached consensus as to the objectives of financial reporting and the publicizing of qualitative characteristics of information .

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

No. 5 financial statement of FASB on " the Recognization and Measurement of Enterprise Financial Report " has put forward 5 kinds of measurement attributes including historic cost , current cost , current market value and net realizable value , present value of future cash flow .

知识经济下财务会计概念框架研究

Studies of the Conceptual Framework of Financial Accounting on Knowledge Economy

财务会计概念结构：一个供给与需求的分析框架

The Demand for and Supply of Conceptual Framework of Financial Accounting

战略管理会计概念和实务研究

A Review to the Concept and Practice of Strategic Management Accounting

但这只是在狭隘的会计概念上无成本。

But it is only cost-free in a narrow accounting sense .

对我国财务会计概念结构的探讨

A Probe into the Conceptual Framework of Financial Accounting in China

建立中国财务会计概念框架的总体设想

Some Thoughts On Formulating Conceptual Framework for Financial Accounting in China

调整分录是以权责发生制会计概念为基础的。

Adjusting entries are based upon the concepts of accrual accounting .

研究财务会计概念框架的四个问题

Four Questions to Study the Concept Framework of Financial Accounting

中国保险企业法定会计概念框架研究

A Study on the Conceptual Framework of China 's Statutory Accounting Principles

论财务会计概念结构会计概念结构与会计理论、会计准则关系探讨

Research On the Relations Among Financial Frame Accounting Theory and Accounting Standard

论我国现阶段的财务会计概念框架

On the Financial Accounting Conceptual Framework of the Current Stage in China

财务会计概念框架构建的动力分析

A Dynamic Analysis of Construction of Financial Accounting Concept Framework

建立中国特色财务会计概念体系的思考

Considerations about the Construction of the Financial Accounting Conceptional System with Chinese Characteristics

财务会计概念框架中的几个理论问题

Some Theoretical Issues in Conceptual Framework of Financial Accounting

论会计概念及其职能的变革

On the transformation of accounting concept & its function

入世后中国特色财务会计概念框架的构建

On Constructing the Financial Accounting Concept Framework of China 's Characteristics after Entering WTO

论财务会计概念框架中会计目标的定位

Accounting Objective Orientation in Financial Accounting Conceptual Framework

人力资源会计概念结构

The conceptual structure of Humen resource accounting

财务会计概念框架的命名及形式。

This paper puts forward the title and form for concept framework of financial accounting .

其次，分析了环境会计概念框架的若干基本理论问题。

Secondly , the paper analyzes several basic theoretical questions of the environmental accounting concept frame .

财务会计概念框架；

Financial inventory accounting concept frame ;

第五部分主要阐述我国财务会计概念框架的国际趋同及构建。

Part five elaborate conceptual framework of Financial Accounting and the Construction of the international convergence .

会计概念与历史的对称&纪念《簿记论》发表500周年

Accounting Concepts vs Histories & Commemorate the Anniversary of " On Bookkeeping " Published 500 Years