2) design and social environment
设计与社会环境
3) 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。
4) 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。
5) 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。
6) 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。
补充资料：环境保护社会效益和社会成本
环境保护社会效益和社会成本
环境保护社会效益和社会成本环境保护活动对全社会造成的有益影响和社会收益的总和以及相应付出的代价的总和。环境保护活动往往由一部分人进行而使全社会受益。例如，河流上游的人进行水土保持工作而使全流域的人受益;营造防风林带或绿化荒山，不仅使局部地区的人受益，而且其造氧功能、吸收二氧化碳等作用甚至可使全人类受益。相反，许多对环境有害的活动也造成广泛的社会成本。因此，环境领域既存在着外部不经济性，也存在着外部经济性。当一项活动的社会效益大于当事人的经济收益时，则为外部经济性，或谓有益于环境;当一项活动的社会成本大于当事人的生产成本时，则为外部不经济性，或谓此活动有害于环境。评价环境保护的社会效益和社会成本时，常用效益费用分析方法。中国建设项目环境影响评价中常要求进行环保对策措施的效益费用分析，目的是优选费用最小、效益最高的环保措施方案，或通过选择必需的环保措施以确定环保投资。
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