财务会计概念结构

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

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

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

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

会计电算化课程体系的新构思论财务会计概念结构

The new conception of the computerized accounting course system

该文从会计理论的供给与需求角度对财务会计概念结构进行分析。

This paper discusses the conceptual framework ( CF ) of financial accounting from the perspective of demanding and supplying respectively .

刍议《企业会计准则》的局限性&兼谈如何构建我国的财务会计概念结构

On the Limitation of Accounting Standards For Business Enterprises & Also on the Problem of how to Construct Financial Accounting Conceptual Framework In China

为建立逻辑严密的财务会计概念结构，有必要区分财务报表的目标、财务报告的目标和财务会计目标。以评价受托责任设定财务报表的目标，以决策有用性设定财务报告和财务会计的目标。

To establish tight financial accounting conceptual framework , it is essential to distinguish the objectives of financial statements from that of financial reporting and financial accounting .

财务报告目标是会计基本理论的中心，也是财务会计概念结构的起点。

Object of finance report is both the center of accounting basic theory and the beginning of finance concept .