Accounting elements are the basic theory of accounting theory.
会计要素是会计理论研究的基础理论。
It makes definitions of accounting elements in cooperation with their recognition.
它把会计要素的定义同确认结合起来表述。
An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events.
企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、定会计要素。
The above accounting information is also called accounting elements, which form the basic structure of financial statements.
上述会计信息亦称为会计要素，它们构成财务报表的基本框架。
Ensure all accounting elements and business transactions of the company are correctly, completely, accurately and timely recorded and valued;
确保公司的所有会计元素和业务交易得到准确、完整、及时的记录和计价；
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.
现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。
The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.
衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。
In order to calculate the swap in accounting statements, we should reexamine and reconstruct the conceptual framework of accounting elements and revise the definition of asset and debt.
为了将互换纳入表内核算，需要重新审视和构筑会计要素概念的新框架，对资产和负债的定义进行局部修改。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
In six major accounting elements, assets is the most important accounting elements, and assets of the accounting information is relevant financial statements attention important information.
在六大会计要素中，资产是最重要的会计要素之一，与资产相关的会计信息是财务报表使用者关注的重要信息。
So successful were these theories in accounting for a wide range of chemical properties of the elements that the monatomic-gas electron configurations came to be thought of as chemically inviolate.
这些理论如此成功地解释了元素很广泛的化学性质，以致于，人们逐渐认为：在化学上，“单原子气体电子构型”不可违背。
A transaction could affect only one, two, or all three elements of the accounting equation.
一个交易可能会影响只有一个、两个或三个要素的会计等式。
Starting from the accounting external interfering elements, this essay will discuss the accounting information distortions and its preventive countermeasures.
本文就会计外部干扰因素出发对会计信息失真及预防策略问题进行探讨。
At the same time, elements of the accounting group is the content and structure in a constantly changing.
同时，会计要素群的内容和结构也是在不断变化的。
The second chapter explains how to constitute relevant accounting control system based on cybernetic theories, from the aspects of environment, elements, forms, criterions and appraising system .
第二部分从会计控制系统的环境、要素、形式、规范、评价体系等几个方面，说明如何基于控制沦原理建立相应的会计控制系统。
The management system of oil and natural gas is the most important elements that influence the accounting system of oil and natural gas.
油气工业管理体制是影响油气会计最重要的因素。
Introduced with emphasis the basic service, the database level realization, the elements and realization of the workflow engine, as well as the interfaces of accounting, crediting and SWIFT systems.
重点介绍了基本服务的实现、数据库层的实现、工作流引擎的实现及原理以及与帐务、授信、SWIFT等系统的接口实现。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
The basic four elements in environmental accounting are environmental costs, environmental assets, environmental liabilities and environmental performance.
环境会计基本要素分为环境成本、环境负债、环境资产和环境效益四要素。
This article chooses financial statement as the starting point, USES major-elements analysis to study accounting risk.
本文从上市公司的财务报表出发，利用主成分分析的方法研究财务风险。
This article chooses financial statement as the starting point, USES major-elements analysis to study accounting risk.
本文从上市公司的财务报表出发，利用主成分分析的方法研究财务风险。
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