financial accounting conceptual framework

基本解釋

Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage.
財(cái)務(wù)會(huì)計(jì)概念框架的研究由來已久，但在我國仍處于初創(chuàng)階段。
As a theoretical system, the financial accounting conceptual framework includes two essential elements:the logical starting point and logical structure.
財(cái)務(wù)會(huì)計(jì)概念框架作為一個(gè)理論結(jié)構(gòu)，必然涉及兩方面的問題：邏輯起點(diǎn)和邏輯結(jié)構(gòu)。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
財(cái)務(wù)會(huì)計(jì)概念框架作為制定會(huì)計(jì)準(zhǔn)則的準(zhǔn)則，在會(huì)計(jì)理論和實(shí)踐中具有不可替代的地位和作用。