accounting theory

英[ə'kaʊntɪŋ'θɪəri] 美[ə'kaʊntɪŋ'θiːəri]
  • 会计理论
    1. Accounting theory provides the rationale or justification for accounting practice.
      会计理论为会计实践提供了理论基础或判断标准。
    2. Methodology of accounting research is an important part of accounting theory.
      会计科研方法论是会计理论的重要组成部分。