会计对象 meaning in English
object of accounting
Examples
- The objective reasons are as follows : the uncertainty and the variety of measurement o f the accounting object , the variety of accounting practice , the complexity of involved interest , the development of accounting standard being not synchronizing with the development of accounting practice , information asymmetry , and the public contractual characteristics of accounting standard , etc . the subjective reason is the interest motive
会计对象的不确定性、计量属性的多样性、会计实务的多样性和涉及利益的复杂性、会计准则发展与会计实践发展的不同步性、信息不对称性、会计准则的公共契约性等是其客观原因；利益动机则是其主观原因。 - Accounting activities are accounting practices when people are trying to get certain account goals , apply modern scientific management theory and manners to handle accounting objects , get accounting information , make enterprise operation strategies and response to the affection from accounting activities
会计行为是会计人员为实现一定的会计目标，应用现代科学的管理理论与方法加工会计对象，取得会计信息，参与企业经营决策与管理并对会计行为环境的影响作出反映的会计实践活动。 - First , this dissertation discusses how the electronic commerce affects the traditional accounting theory , such as accounting goals , accounting principles , accounting hypotheses and accounting factors , and evaluates the feasibility and necessity of real - time reporting system . second , it compares the value approach and the event approach , points out that the event approach can supply more information to the users and demonstrates that events approach is the foundation of real - time reporting system . then it analyzes the event approach , the event driven approach and the characteristics of reporting system , followed by some recommendations of how to implement real - time reporting system
本文首先研究了电子商务对会计目标、会计原则、会计假设及会计对象等传统会计理论要素的影响，分析了实行实时会计报告的必要性与可行性；其次将事项法与价值法进行比较，清楚地表明了事项法能更好地满足信息使用者的需求，并奠定了实时会计报告的理论基础；之后在事项法的基础上，利用事件驱动的原理，结合会计报告自身的特点，探讨了实时会计报告的具体实现方法；最后指出了实时会计报告审计过程中可能面临的问题，并针对这些问题提出了相关的建议。