The accounting target is related to the construction of the frame of the basic accounting theory and the continuation of the accounting practice.

会计目标关系到会计基本理论框架的构建以及会计实务的拓展。

The CPA examination covers four major topic areas: auditing, accounting theory, business law and accounting practice.

美国的注册会计师考试覆盖四个方面: 审计, 会计理论, 公司法和会计实务.

Nevertheless, it is undeniably true that financial reporting requirements have heavily influenced management accounting practice.

虽然如此，做财务报告所需材料已经重影响管理会计实务无可否认已经成为事实。

This paper focuses on the principle of prudence in the application of accounting practice, and in the application process are the main problems and countermeasures are discussed.

本文着重研究谨慎性原则在我国会计实务中的应用，并对在应用过程中存在的主要问题和对策进行探讨。

The amortization of intangible assets is a common accounting practice.

无形资产的摊销是一种常见的会计做法。

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。

Accounting practice needs certain guidelines to action.

会计实践需要行动指南.

Accountants are required to judge the materiality in accounting practice.

会计师需要在实践中来判断重要性.

Accounting simulation practice is a new way of reform of accounting practice teaching.

会计模拟实习是会计实践教学改革的新形式。