Since triple-entry accounting has caught more and more public attention, single-entry accounting, double-entry accounting and triple-entry accounting, which are based on relative geometry patterns, constitute the basic concepts of accounting theory.

The thesis tries to analyze present basis, necessity, significance of 3-D Accounting, and researches deeply basic theories of 3D-Accounting on base of former people s research.

Comparison of Accounting Model of Large-scale Enterprises and MSEs In China;

On the research and use for reference of the accounting model of France;

This article analyzes accounting equation in the stone economic age- the agricultural economic age and the industrial economic age from productive forces and relation of production- and probes into accounting equation in the knowledge economic age and its embodying economic relation.

This article formulates several basic problems in the orientation of concept framework, the correlation of concept framework and accounting pattern, the legal status of financial accounting concept framework and whether basic accounting standards of China can take on the concept framework s responsibility, and discusses the forms of the concept framework for financial accounting of China.

This article analyses the accounting mode from three aspects: the participants of accounting work,the procedure of accounting management activity and the matter of accounting rule.

In the present-day world,there exist fundamentally two accounting modes:the American and British mode and the European mode.