the forms of accounts meaning in Chinese

账户的格式

Then , after an analysis of audit contracts and audit demand , we discuss how to choose the form of business organization after the first reform in the audit profession by applying . agency theory . we think the form of accounting firm should be partnership - - - - - - llp or cp . it is the reason that there exist risk of audit agency and the characteristic of capital agency and the characteristic of capital composition in accounting firms
讨论了中国会计师事务所在脱钩改制后组织形式的选择问题，本章先运用代理理论分析审计契约和审计需求的产生，由于审计风险和会计师事务所物质资本和人力资本构成特点共同决定事务所的组织形式必然是合伙制，即有限责任合伙或普通合伙。
The forth chapter has introduced the subject and object of accounting information market and also its scope , attributes and characteristics . the scope of it ' s object covers accounting information produced by accountant inside economic units and disclosed towards outside user in the forms of accounting documents
文章认为，会计信息市场的客体范围应是由经济单位内部会计人员收集加工而成、以一定的会计文件为载体形式向经济单位外部报送或传递的那部分会计信息；其使用价值和价值的双重属性有别于一般商品。