短語詞組短語positive accounting research method 實証會計研究方法accounting measurement method 會計計量方法Accounting Research Method 會計研究法accounting calculation method 會計核算方法accounting operation method 會計処理方法accounting sign method 會計符號法accounting handling method 會計処理accounting teaching method 會計教學模式accounting axiomatic method 會計公理化方法accounting idealism method 會計理想化方法 返回 accounting method