the forms of accounts中文
- 賬戶的格式
例句與用法
- Then , after an analysis of audit contracts and audit demand , we discuss how to choose the form of business organization after the first reform in the audit profession by applying . agency theory . we think the form of accounting firm should be partnership - - - - - - llp or cp . it is the reason that there exist risk of audit agency and the characteristic of capital agency and the characteristic of capital composition in accounting firms
討論了中國會計師事務所在脫鉤改制后組織形式的選擇問題,本章先運用代理理論分析審計契約和審計需求的產生,由于審計風險和會計師事務所物質資本和人力資本構成特點共同決定事務所的組織形式必然是合伙制,即有限責任合伙或普通合伙。 - The forth chapter has introduced the subject and object of accounting information market and also its scope , attributes and characteristics . the scope of it ' s object covers accounting information produced by accountant inside economic units and disclosed towards outside user in the forms of accounting documents
文章認為,會計信息市場的客體范圍應是由經濟單位內部會計人員收集加工而成、以一定的會計文件為載體形式向經濟單位外部報送或傳遞的那部分會計信息;其使用價值和價值的雙重屬性有別于一般商品。