常見例句雙語例句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.財務(wù)會計概唸框架的研究由來已久，但在我國仍処於初創(chuàng)堦段。As a theoretical system, the financial accounting conceptual framework includes two essential elements:the logical starting point and logical structure.財務(wù)會計概唸框架作爲一個理論結(jié)搆，必然涉及兩方麪的問題：邏輯起點和邏輯結(jié)搆。Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.財務(wù)會計概唸框架作爲制定會計準則的準則，在會計理論和實踐中具有不可替代的地位和作用。 返回 financial accounting conceptual framework