Accounting theory provides the rationale or justification FOR accounting practice.

会计理论为会计实践提供了理论基础或判断标准。

Accounting theory provides the rationale or justification for accounting practice.

会计理论为会计实践提供了理论基础或判断标准.

Environmental Degradation: Accounting Theory and Methodology.

环境退化: 核算理论和方法.

Goodwill has always being the focus in accounting theory circles.

商誉问题一直是会计理论界关注的焦点。

The theory basis of research are organizational theory and accounting theory.

会计组织研究的理论基础是组织学和会计学。

Fund-movement accounting theory has great importance of researching the logical starting point of accounting theory, accounting essence and accounting education mission.

资金运动会计理论对于重新认识会计理论研究的逻辑起点、会计的本质和会计教育思想有重大的意义。

Accounting policy choice is one of the focus fields in positive accounting theory research.

会计政策选择是实证会计理论研究的核心内容之一。

Prospect theory and mental accounting theory provide new enlightenment for bundling pricing.

预期理论和心理账户理论为捆绑组合定价提供了新的启发。

The theoretical framework of financial accounting is the basis to construct accounting theory system and guide the accounting practice.

财务会计理论框架是构建会计理论体系和指导会计实践的基础。

Mandatory accounting changes is among the core content of the research of positive accounting theory.

强制性会计政策变更是实证会计理论研究的核心内容之一。