financial accounting conceptual framework的意思|示意

As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.

财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。

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.

财务会计概念框架的研究由来已久，但在我国仍处于初创阶段。

Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.

在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上，这篇文章讨论了如何在中国建立财务会计与报告的概念框架。

Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.

财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。

This paper discusses the conceptual framework (CF) of financial accounting from the perspective of demanding and supplying respectively.

该文从会计理论的供给与需求角度对财务会计概念结构进行分析。

Conceptual framework of financial accounting (CF) has become the core of financial accounting theory studies.

财务会计概念框架(CF)的研究已成为财务会计理论研究的核心内容。