accounting theory

基本解釋

How to improve accounting information quality is always the important point in accounting theory and practice.
如何提高會(huì)計(jì)信息質(zhì)量一直是會(huì)計(jì)理論和實(shí)務(wù)關(guān)注的重點(diǎn)。
Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely.
實(shí)騐研究法是國外會(huì)計(jì)理論研究領(lǐng)域廣泛採用的科學(xué)研究方法之一，而國內(nèi)的學(xué)者使用這種研究方法的頻率很低。
Potential career paths: An in-depth understanding of accounting theory and practice is great preparation to work as a CPA or manager in the financial services industry.
潛在的職業(yè)道路：作爲(wèi)一個(gè)注冊會(huì)計(jì)師或者金融服務(wù)行業(yè)的經(jīng)理，對(duì)會(huì)計(jì)理論和實(shí)務(wù)的深入理解是個(gè)必備的條件。

Properly accounting for demographics is always tricky since in theory folks can alter retirement ages, fertility rates, work-school balance, etc.
FORBES: Japan, Demographics and National Productivity
And the great majority of investment advisers claim they base decisions on this theory, which falls short when it comes to accounting for the risk of borrowed money.
FORBES: Urgent: Investors Must Avoid Margin Ditch
Pension funds and insurance companies, which in theory have long-term investment horizons, are preoccupied with short-term solvency and accounting.
ECONOMIST: Have markets got what they wanted at last?

會(huì)計(jì)理論
Methodology of accounting research is an important part of accounting theory.
會(huì)計(jì)科研方法論是會(huì)計(jì)理論的重要組成部分。
財(cái)會(huì)理論