modern accounting theory meaning in Chinese
现代会计理论
Examples
- Earnings management is an important field in the study of the modern accounting theory
盈余管理是现代会计理论研究中的一个重要领域。 - Earnings management is a very important issue in the research of modern accounting theory
盈余管理是现代会计理论研究的一个重要领域。 - The first part summarizes basic problems of derivative financial instrument , pointing out its meanings , its category , its traits and its application in the economy . the second part studies on accounting management of derivative financial instrument to the breakthrough over modern accounting theory . the rest parts deal with accounting recognition , accounting measurement , accounting process and financial reports respectively in the derivative financial instrument
第一部分是衍生金融工具概述，介绍了衍生金融工具的含义、种类、特点及其在现实经济中的应用；第二部分探讨了衍生金融工具会计管理对现行会计理论的突破：第三、第四、第五、第六及第七部分别就衍生金融工具的会计确认、会计计量、会计核算及财务会计报告问题进行了理论研究和实践总结，这几乎涵盖了衍生金融工具会计体系的全部主要内容。