accounting foundation meaning in English

财政基础
会计学基础

The following is mainly contained : first , the problem is about the influence of network environment on accounting foundation theory and accounting norm
主要有：第一，网络环境对会计基础理论和会计准则的影响。
Teaching reform of deepening accounting simulated test should be conducted from strengthening accounting foundation , organizing stimulated test , evaluation measure and organizing of teaching contents to meet the overall requirements of higher vocational education
深化会计模拟实验的教学改革、创新，应从加强会计基础、模拟实验组织、考核手段实施、教学内容组织等方面进行，以适应高职办学模式的总体要求。
From the angle of accounting , to guarding against the financial liability risks we should first enlarge the financial liability accounting scope on the existing liability accounting foundation , truly reflect the liability condition of the government , reasonably establish the pay back plans , in order to guard against the financial liability risks
从会计核算的角度来看，防范财政负债风险首先应在现有负债核算基础上，扩大财政负债核算范围，真实地反映政府的负债状况，合理地制定偿还计划，以防范财政负债风险。