会计本质 meaning in English
nature of accounting
Examples
- The first chapter expounds on the development of the cognition of accounting ' s essence in western counties
论文的第一章首先阐释了西方关于会计本质的认识和演变。 - The three phases in the < wp = 9 > development are the artistic theory , the scientific theory and the latest one , the information theory
西方对会计本质的认识经历了三个阶段即艺术论、科学论与信息论。 - In the following chapter , by introducing the process of sma ' s formation and development , the paper sets forth the essence of sma
第二章，通过战略管理会计的形成和发展的介绍，阐述战略管理会计本质。 - The last one has become the most authoritative theory ever since and has profoundly promoted the development of accounting theory . at the end of this chapter , the author presents his own point of view about the essence of acco
最后，笔者在西方对会计本质认识的基础上结合本国的经济背景，提出了自己的看法，即在我国会计的本质也是一个信息系统，是一个提供决策有用的信息系统。 - In the third part of this article , the author analyses the needs of accounting circumstance in the era of knowledge economy and the reflection of accounting objective to the accounting essence , then the author reaches a conclusion that the objective of public information accounting is economic connection information which is produced from the business practices of enterprises
文章的第三部分从适应知识经济时代会计环境要求的角度和会计对象对会计本质的反映角度分析公共信息会计对象是企业从事各项经济业务活动所产生的反映经济业务活动所形成的经济联系的信息。