1) principle-based approach
原则基础
1.
The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach.
美国会计准则制定模式经历了原则基础模式阶段、规则基础模式阶段和目标导向阶段。
2.
,principle-based approach,rulebased approach and objective-oriented approach.
美国会计准则制定模式的发展变迁可以分为三个阶段:原则基础模式阶段、规则基础模式阶段和目标导向阶段。
2) Principles-based standards
原则基础的准则
3) principles-based standard
原则基础准则
1.
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U.
该模式以目标导向为基础,强调每一会计准则的具体目标,避免了规则基础与纯原则基础准则的缺点,是一种比较理想或最佳的原则基础准则体系。
4) The very basis; the foundation:
基础;基本原则。
5) basic theoretical principle
基础理论原则
6) with the basis of principle
以原则为基础
1.
As the establishment of accountancy rule shifts from “basis of rule”into“basis of principle”, we ought to set up the teaching pattern of financial accountancy with the basis of principle and cultivate the high-quality talent of accountancy with the abilities to study continuously, judge professionally and work practically.
由于财务会计准则制定由“规则基础”转向“原则基础”,因此我们应该建立“以原则为基础”的财务会计教学模式,培养具有不断学习能力、职业判断能力和实际工作能力的高质量会计人才。
补充资料：经济基础(见经济基础与上层建筑)
经济基础(见经济基础与上层建筑)
economical basis
J ingji Jiehu经济基础与上层建筑。(eeonomiealbasis)见经济基础
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