Accountants are required to judge the materiality in accounting practice.

会计师需要在实践中来判断重要性.

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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.

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Accounting being theory should suit the needs of the accounting practice.

会计理论必须适应会计实践的需要.

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Accounting practice needs certain guidelines to action.

会计实践需要行动指南.

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How theory informs financial and management accounting practice.

理论是如何引导财务与管理会计实践的.

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Accounting conservatism has existed for centuries, which has a significant influence on accounting practice.

稳健主义在会计中的存在已有数个世纪之久, 它对会计实务产生了重要的影响.

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The accounting principles based upon this foundation provide guidelines or directives to accounting practice.

基于上述基本概念和假设建立起来的会计原则为会计实践提供了指南和方针.

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Both accounting theory and accounting practice have been greatly affected by the explosion of knowledge economy.

会计学、经济学和资产评估学都对无形资产作过不少的研究,但多立足于解决具体问题,对无形资产的内涵和外延等理论问题研究较少.

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