It advises to adjust, optimize and develop the traditional accounting postulate, accounting principles and accounting methods according to kinds of accounting problems as a result of informal action in asset reorganization and the different economic relations it represents.

This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements, historical cost principle, accounting postulate and book recording currency. Many opinions are new and first brought forward.

同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。

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Challenges to Accounting Postulate by the Economic Globalization

试论经济全球化对会计假设的挑战

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High Quality Accounting Principle Assessment: A Framework

高质量会计准则评价：一个框架

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Conservatism accounting principle has great influence on the financial report.

谨慎性会计原则对财务报告的数字产生了巨大的影响。

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Effect analysis to course simulation experiment of Accounting Principle

会计学原理课程模拟实验效果分析

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Effects of Traditional Accounting Procedures and the Quality of Accounting Information in Price Fluctuations

传统会计模式对揭示会计信息质量的影响

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It's about the changes in the accounting procedures.

关于清账程序改革的。

provided by jukuu

This is not a criticism of accounting procedures.

这并不是批评会计程序。

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Among the above accounting procedures, we just introduce the following basic issues.

对于上述会计程序，我们只介绍下列一些基本内容。

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Unlike the payback period, the accounting rate of return does consider a project's profitability; like the payback period, it ignores the time value of money.

和回收期不同，会计收益率考虑了投资的盈利能力，和回收期相同的是，会计收益率也没有考虑货币时间价值。

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The accounting rate of return is calculated by dividing the average annual profits from a project into the average investment cost.

资本未平均化的利润率用平均投资成本去除平均年利润即可计算出会计收益率。

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The accounting rate of return is the second commonly used non-discounting model.

被广泛应用的第二种非折现方法是会计收益率法。

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Cash flow can be determined by adjusting the accounting rate of return.

现金流量可以通过会计收益来调整确定。

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Accounting standard of the listed corporation is the total of accounting laws, accounting principles, accounting systems, accounting moralities and accounting supervisor. It established for standardizing the behavior and the accounting information disclosure of the listed corporation.

上市公司会计规范体系是为规范上市公司会计行为和会计信息披露而建立的一系列会计法律、会计准则、会计制度、会计道德规范和注册会计师审计监督等的总称。

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Accounting concentration accounting is to handle accounting work with accounting center, which is a new means of accounting supervisor.

会计集中核算是以会计核算中心为单位集中办理会计核算工作和实行会计监督的一项新举措。

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I'm an Accounting Supervisor.

我是一个会计主管。

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The new "procedures" focus on strengthening the accounting supervisor in cash transfer business duties.

新的《操作规程》重点强化了会计主管在办理现金调拨业务中的职责。

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Had comprehensive knowledge of China accounting and tax system, US and International accounting standard, Chinese valuation system.

对中国财务及税务体系、美国及国际会计标准以及中国估算体系有全面了解。

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The appearance of the financial derivative instrument impacts the traditional financial accounting from confirmation, valuation te disclosure because it is different from the traditional essential accounting factors.

由于衍生金融工具和传统的会计要素有所区别，因此，它的出现对传统财务会计从确认、计量到披露都带来了冲击。

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The Impact of New Accounting Standards on Accounting-Based Valuation

新会计准则对基于会计数据估值的影响

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