4) financial accounting conception announcement
财务会计概念公告
1.
This paper comments on the accounting theory systems, mainly the financial accounting conception announcement in U.
对会计理论体系,主要是美国财务会计概念公告、国际会计财务报告编报的框架及我国会计理论工作者的理论研究进行了评述,提出了构建以财务报告目标为核心理论的我国会计理论体系构想。
5) 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。
6) 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。
补充资料：隐匿、故意销毁会计凭证、会计帐薄、财务会计报告罪
隐匿、故意销毁会计凭证、会计帐薄、财务会计报告罪：指公司、企业及其有关人员隐匿或者故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，情节严重的行为。
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