1) Accounting postulates
会计假设
1.
The paper mainly discusses the influence of accountant informationalization on accounting postulates.
主要探讨了会计信息化对会计假设的冲击和影响,指出在会计信息化条件下,会计假设的实质和内涵并没有改变,只是在内容和表现形式上更加多样化,它仍适用并将继续发挥着重要作用。
2.
Owing to the great changes in circumstances and in managerial goals of enterprises, the value chain accounting presents characteristics that differ greatly in accounting postulates with the traditional accounting.
由于环境和企业经营目标等的变化,价值链会计假设呈现出与传统会计假设不一样的特点。
2) accounting hypothesis
会计假设
1.
The application of the Internet and the development of ebusiness have largely changed traditional accounting environment and have had great impact on traditional accounting hypothesis.
因特网的应用、电子商务的发展极大地改变了传统会计的环境,对传统的会计假设产生了巨大的冲击,网络经济时代,会计基本假设需要重构。
2.
There are many mistakes in accounting hypothesis of human resource,such as unclear of the concept of accounting hypothesis,confuse of accounting hypothesis and accounting basic concepts,confuse of accounting hypothesis and accounting rules,deny the particularity of human resource accounting,confuse the function of accounting hypothesis and accounting reports,quality problem of researcher itself.
会计假设是会计理论体系的逻辑起点。
3) accounting assumption
会计假设
1.
The appearance and development of the network economy makes great change of accounting externalenvironment, and limilations of the traditional accounting assumptions started to appear gradually.
网络经济的出现与发展,使得会计的外部环境发生了很大变化,传统会计假设的局限性便日益显露出来。
2.
The traditional accounting assumption,accounting factors,accounting reports and accounting practice,etc.
电子商务的发展改变了传统会计的运作环境,传统会计的会计假设、会计要素、会计报表和会计实务等方面都面临严峻的挑战。
3.
At the present time,the mature research on accounting assumption only rest on financial accounting.
目前较为成熟的会计假设研究只是停留在财务会计领域,但随着经济的飞速发展,IT技术的日新月异和管理思想的日益演进,事项会计将成为未来会计的发展趋势。
4) accounting assumptions
会计假设
1.
This paper expounds the challenges faced by Chinese accountants after WTO entry, which include the challenges faced by our country s accounting principles, the challenges of the development of E-commerce on Chinese accountants, and the challenges to the traditional accounting assumptions and the qualities of Chinese accountants.
阐述了加入WTO后我国会计面临的挑战,包括我国会计准则面临的挑战,电子商务发展对我国会计的挑战,传统会计假设及我国会计人员素质面临的挑战。
2.
To respond to the changes, the four basic accounting assumptions must be adjusted and improved.
本文针对网络时代的特点,对四项会计假设的内涵与定义的创新与发展作出思考。
3.
This article puts forward that we must attach importance to the three characters of E-commerce: internationalization, digitalization, fictionalization,for it makes accounting assumptions, general principles and financial reports to separate from original theory structure.
本文指出必须重视因电子商务的国际化、虚拟化和数字化的三大特征 ,使得现有会计假设、一般会计原则和财务报告等脱离了原有的理论框架的问题。
5) accountant supposition
会计假设
1.
This paper illustrates that the present accountant supposition suits the economic environment of "the entity enterprise",and,with the appearance of the hypothesized enterprise,the four basic aspects of traditional accountant supposition will have new contents and great development.
网络经济的出现和发展对会计产生了极大的影响,以前会计假设所依据的社会经济环境发生了巨大的变革。
2.
The basic definitions under the traditional accountant system,of cost principle,income confirming principle,expense allocating principle, power and responsibility principle, fully disclosing principle and accountant supposition and so on must change correspondingly to adapt to the new economic form.
历史成本原则、收入确认原则、费用配比原则、权责发生制原则、充分披露原则与会计假设等在传统会计模式下的基本含义都要发生相应变化,以适应新的经济形式。
6) accounting postulate
会计假设
1.
With increased innovation and extensive application of internet technologies since the beginning of the 21th century, the question whether accounting postulate is affected or not has drawn great attention of the scholars in this field.
应从实质而非其形式来理解会计基本假设,尽管当前会计假设的应用环境更为复杂,但是,会计基本假设本身并没有“过时”,而且应根据信息需求在应用中补充一些必要的假设。
补充资料：会计假设
会计假设
会计与统计【会计假设】亦称“会计假定”(ac~ting-postulates)，会计人员对那些未经确切认识或无法正面论证的经济事物和会计现象，根据客观的正常情况或趋势所做出的合乎事理的断定。例如，会计人员在记录企业的债权时尚无法确定最终能否收回，但必须假定债务人企业将会继续经营，而且有义务和能力偿付，从而可以不考虑债务人企业也许出现破产的可能性。再如，会计之所以能把企业不同时期的各种资产价值加以汇总、比较和衡量，就因为假定货币是统一计量尺度并具有不变的币值。 西方会计学界认为，会计假设具有下述特征:(l)它们是普遍公认为恰当的根本假设;(2)是对会计实务中形成假设的表述而不是主观作出的;(3)提供了推导其他会计命题、概念的依据，因而是会计理论体系的基础;(4)不是来自演绎推论而是通过观察“发现”而归纳出来的。这样，会计假设可视作来自会计活动所处环境的一些客观制约条件，是会计实务处理的基本前提条件，也是研究、制定会计原则或准则的基础。 目前，有4条基本的会计假设在各国会计理论与实务中得到较普遍接受:(l)会计主体或经营个体(businessentity)，表示会计处理要基于各个经营企业范围，并独立于其业主或所有者的经济往来;(2)货币单位(~州nit)，会计上必须运用货币尺度来统一衡量企业的所有资产、负债、收人和费用，且货币具有相同的币值;(3)继续经营(脚卿oncem)，除非有相反的证据，企业会持续经营下去，从而各项资产必须按原始取得或发生成本人帐而不考虑其销售变现价值;(4)会计期间(‘~t-ingl祀n记)，会计要按照一定的分期单位，定期处理和反映各期间的经济活动。
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