1) conceptual framework of financial accounting
财务会计概念框架
1.
Viewpoint of Jumping-off Point of Chinese Conceptual Framework of Financial Accounting;
我国财务会计概念框架构建起点管见
2.
The current conceptual framework of financial accounting is revisited along with the latest international trends.
重审现行财务会计概念框架,结合最新国际动态,认为概念框架正努力体现公允价值理念,并探索如何构建我国的财务会计概念框架,认为我国的财务会计概念框架可以包括理论层次和应用层次。
3.
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
财务会计概念框架作为制定会计准则的准则,在会计理论和实践中具有不可替代的地位和作用。
2) conceptual framework for financial accounting
财务会计概念框架
1.
The article approches on how to deal with the relation between conceptual framework for financial accounting and <<Enterprise Accounting Standard>>in operation now in China.
本文探讨了如何处理财务会计概念框架与我国现行的《企业会计准则》之间的关系。
3) financial accounting concept framework
财务会计概念框架
1.
This article points out the rational aspect of the Law of Target Starting-points in financial accounting concept framework;explains the current financial concept framework(business auounting laws)and its shortcomings;and proposes the author s framework in line with the current situation.
财务会计概念框架作为指导会计实务的理论基础有着不可替代的作用,面对新的经济环境的要求构建我国的财务会计概念框架势在必行。
4) financial accounting conceptual framework
财务会计概念框架
1.
The structure of the financial accounting conceptual framework
浅谈我国财务会计概念框架的构建
2.
Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage.
财务会计概念框架的研究由来已久,但在我国仍处于初创阶段。
5) CF
财务会计概念框架
1.
Considered the difference between Basic Principle and Conceptual Framework for Financial Accounting,it is necessary to formulate CF(Conceptual Framework for Financial Accounting and Reporting) which is similar with International Principle.
本文从我国基本会计准则同财务会计概念框架两者之间存在的差异出发,指出制定与国际趋同的财务会计概念框架的必要性,并对我国财务会计概念框架的构建加以探讨。
2.
The objective of this paper is to make an overview of the study of the Conceptual Framework (CF) in China.
对中国财务会计概念框架研究的综述是必要的。
6) homo-financial accounting
类财务会计概念框架
补充资料：财务会计概念框架（financialaccountingconceptualframework）
财务会计的基本概念及其相互关系。它通常特指由美国财务会计准则委员会制定的财务会计概念框架。由编制财务报告的目标、会计信息的质量特征、财务报表要素、财务报表项目的确认和计量组成严密逻辑体系。这个概念框架财务报表的目标为起点，其目的是提供有满足使用者的决策需要。用的信息质量会计信息的保证。因此，由编制财务报表的目标推导出会计信息的质量要求和信息载体的是报告基本形式，而财务报告的主要内容是财务报表；因此，要明确财务报表的要素，并作好财务报表项目的确认与计量工作。这个概念框架在领土界具有广泛而深远的影响。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条