2) Accounting postulates
会计假设
1.
The paper mainly discusses the influence of accountant informationalization on accounting postulates.
主要探讨了会计信息化对会计假设的冲击和影响,指出在会计信息化条件下,会计假设的实质和内涵并没有改变,只是在内容和表现形式上更加多样化,它仍适用并将继续发挥着重要作用。
2.
Owing to the great changes in circumstances and in managerial goals of enterprises, the value chain accounting presents characteristics that differ greatly in accounting postulates with the traditional accounting.
由于环境和企业经营目标等的变化,价值链会计假设呈现出与传统会计假设不一样的特点。
3) accounting hypothesis
会计假设
1.
The application of the Internet and the development of ebusiness have largely changed traditional accounting environment and have had great impact on traditional accounting hypothesis.
因特网的应用、电子商务的发展极大地改变了传统会计的环境,对传统的会计假设产生了巨大的冲击,网络经济时代,会计基本假设需要重构。
2.
There are many mistakes in accounting hypothesis of human resource,such as unclear of the concept of accounting hypothesis,confuse of accounting hypothesis and accounting basic concepts,confuse of accounting hypothesis and accounting rules,deny the particularity of human resource accounting,confuse the function of accounting hypothesis and accounting reports,quality problem of researcher itself.
会计假设是会计理论体系的逻辑起点。
4) accounting assumption
会计假设
1.
The appearance and development of the network economy makes great change of accounting externalenvironment, and limilations of the traditional accounting assumptions started to appear gradually.
网络经济的出现与发展,使得会计的外部环境发生了很大变化,传统会计假设的局限性便日益显露出来。
2.
The traditional accounting assumption,accounting factors,accounting reports and accounting practice,etc.
电子商务的发展改变了传统会计的运作环境,传统会计的会计假设、会计要素、会计报表和会计实务等方面都面临严峻的挑战。
3.
At the present time,the mature research on accounting assumption only rest on financial accounting.
目前较为成熟的会计假设研究只是停留在财务会计领域,但随着经济的飞速发展,IT技术的日新月异和管理思想的日益演进,事项会计将成为未来会计的发展趋势。
5) accounting assumptions
会计假设
1.
This paper expounds the challenges faced by Chinese accountants after WTO entry, which include the challenges faced by our country s accounting principles, the challenges of the development of E-commerce on Chinese accountants, and the challenges to the traditional accounting assumptions and the qualities of Chinese accountants.
阐述了加入WTO后我国会计面临的挑战,包括我国会计准则面临的挑战,电子商务发展对我国会计的挑战,传统会计假设及我国会计人员素质面临的挑战。
2.
To respond to the changes, the four basic accounting assumptions must be adjusted and improved.
本文针对网络时代的特点,对四项会计假设的内涵与定义的创新与发展作出思考。
3.
This article puts forward that we must attach importance to the three characters of E-commerce: internationalization, digitalization, fictionalization,for it makes accounting assumptions, general principles and financial reports to separate from original theory structure.
本文指出必须重视因电子商务的国际化、虚拟化和数字化的三大特征 ,使得现有会计假设、一般会计原则和财务报告等脱离了原有的理论框架的问题。
6) accountant supposition
会计假设
1.
This paper illustrates that the present accountant supposition suits the economic environment of "the entity enterprise",and,with the appearance of the hypothesized enterprise,the four basic aspects of traditional accountant supposition will have new contents and great development.
网络经济的出现和发展对会计产生了极大的影响,以前会计假设所依据的社会经济环境发生了巨大的变革。
2.
The basic definitions under the traditional accountant system,of cost principle,income confirming principle,expense allocating principle, power and responsibility principle, fully disclosing principle and accountant supposition and so on must change correspondingly to adapt to the new economic form.
历史成本原则、收入确认原则、费用配比原则、权责发生制原则、充分披露原则与会计假设等在传统会计模式下的基本含义都要发生相应变化,以适应新的经济形式。
补充资料：会计主体（accountingentity）
财务会计的基本假设或基本前提之一，会计为之服务的特定单位。要开始会计工作，首先应当明确会计主体，即明确会计人员的立足点，解决为谁记账、算账、报账的问题。会计人员只为特定的会计主体记账并编制会计报表。每一会计主体不仅与其他会计主体相区别，而且独立于其本身的所有者之外。会计所反映的是一个特写会计主体的经济业务，也不是该会计主体的所有者的财务活动。从理论上说，会计主体的规模并无统一的标准，而是可大可小。它可以是一个独立核算的经济实体，一个独立的法律个体；也可以是不进行独立核算的内部单位、组织，一个非法律个体；还可以是由两个或两个以上的法律个体组成的集团，如由母公司和其子公司组成的企业集团。按照会计工作的基本环节，会计主体可以分为记账主体与报告主体两种。记账主体是会计人员为之记账的特定单位，报告主体则是会计人员为之编制会计报表的特定单位。在一般情况下记账主体与报告主体是一致的，即记账主体一般同时又是报告主体。但二者有时不一致，例如企业集团是报告主体而不是记账主体。
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