1) accountant accomplishment
会计素养
1.
Construction quality "flow leading" accountant accomplishment educational pattern
构建高职“流程主导型”会计素养教育模式
2) accounting profession accomplishment
会计职业素养
3) statistical literacy
统计素养
1.
Probing into the transformation from low to high comprehension levels,it is showed that the experimental class students comprehension level is higher than the comparison class students developing statistical literacy,which can be used in the statistics teaching.
教学实验结果显示,教学实验从整体上提高了学生对统计量的理解水平,促进了学生统计观念的形成,探索出了提高初中生统计素养的教学策略,这对统计量内容的教学很有启发。
2.
Various countries have attached great importance to "statistical education", and it has become a hotspot in international mathematics education to carry out studies on statistics teaching and learning from the perspective of "statistical literacy".
随着各国对“统计教育”的日益重视,从“统计素养”的角度开展的统计教与学的研究已经成为国际数学教育的一个热点内容。
3.
It is necessary and urgent to initiate a discussion on how to develop students\' statistical literacy in statistics education.
文章在文献研究的基础上,提出统计素养的一个构成模型,指出生成统计素养的元素和影响统计素养表现的因素,并以"变异性"概念为例,论述了在概率统计教学中培养学生统计素养的设想。
4) pension accounting
养老金会计
1.
Research on Pension Accounting Problems of Enterprises in China;
我国企业养老金会计问题研究
2.
This paper discusses the properties of the pension and relevant principles of accounting treatment, the contents of the pension accounting treatment, and the pension plan, etc.
养老金会计是财务会计的一个重要分支,也是当前会计理论研究和实务操作中比较活跃的领域之一。
3.
This paper aims at discussing US pension accounting standards from two points of view: one is from the history of US pension accounting standard,the other is from the logical development of US pension accounting standard.
本文从横向(准则修订的时间顺序)和纵向(理论演化的逻辑顺序)两个视角,回顾并梳理美国养老金会计准则的制定历史,针对我国基本养老保险金会计核算的具体情况进行了思考,并建议我国企业基本养老金核算也应分为社会统筹和个人账户两部分进行。
5) accounting element
会计要素
1.
On several theoretical problems of accounting element;
论会计要素的若干理论问题
2.
In this paper,based on the necessity and feasibility of implementing water resources accounting,determination and record of accounting elements of water resources as well as setting of accounts are discussed.
在分析推行水资源会计的必要性和可行性的基础上,探讨水资源会计要素的确认和记录以及相关的账户设置等问题。
6) accounting elements
会计要素
1.
This paper has made a comparative study of accounting elements between the two so as to interpret the actual significance of the issuance of the new rules.
2006年2月15日财政部颁发了新的《企业会计准则》,与旧准则相比在结构和内容上都有了突破和创新,通过对新基本准则在会计要素的定义上进行比较分析,阐述新准则颁发的实际意义。
2.
Firstly,the paper discusses the determinant factors about establishment of accounting elments based on the importance of accounting elements and its differences among Statements of Financial Accounting Concepts(SFAC),and analyzes a relevant question why cash flow statement doesn t establish accounting elements.
本文注意到会计要素的重要性及其在不同国家财务会计概念框架中的差异性,首先探讨了会计要素设置的决定因素,并分析了与此相关的一个典型问题——为什么现金流量表不设置会计要素。
3.
But every conutry s accounting elements are completely different due to the differences in factors such as environ- ment.
会计要素理论在会计准则理论框架中居于核心地位,但各国由于环境因素等方面的差异,规定的会计要素并不完全相同。
补充资料：分布和特征量统计(见统计分析)
分布和特征量统计(见统计分析)
fenbu he tezhengliang tongjj分布和特征量统计见统计分析。
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