会计主体假设

合并会计使会计主体假设、会计分期假设松动。

Combination accounting enables The Accounting Entity Assumption and The Periodicity Assumption flexible .

论网络时代会计主体假设的拓展

On the Expansion of Accounting Entity Postulate in the Network Era

虚拟企业的出现突破了传统会计主体假设的实体观；

The substantiality of additional accounting entity assumption has been broken through because of appearance of virtual corporation ;

在公司制占主导地位的现代企业制度中，企业所有权和经营权已完全分离，会计主体假设已深入人心。

In the corporate system dominated by modern enterprise system , business ownership and management rights have been completely separated , the Accounting entity assumptions has become firmly rooted .

通过对会计主体假设和持续经营假设进行的分析，指出传统的企业管理模式和会计模式已不适应新经济环境发展的需求，必须进行创新。

Through analyzing the accounting main body presumption and the accounting sustainable operation presumption , this paper points out that the traditional enterprise management mode and the accounting mode haven 't fit in with the requirements of the development of the new economic environment .

阐述了会计主体假设的内涵，分析了网络公司的特点及其对传统会计主体假设的影响，指出在网络时代会计主体假设的空间界限需要重新认识和拓展。

The essay sets forth the conception of accounting entity postulate , analyses the special characteristics of virtual-corporation and its impact on the traditional accounting entity postulate , and points out that the space demarcation of accounting entity postulate needs to be understood again and expanded in the network era .

大多数会计主体被假设有一个无限定的生存期。

Most accounting entities are assumed to have an indefinite life .

会计主体；假设；基础性的方法；

Accounting entity Postulates Fundamental approaches ;

在通货膨胀时代，对币值稳定的假设的否定产生了物价变动会计或现时成本会计；在信息时代，会计主体假设的外延被扩展。

During the era of inflation , the deny of assumption on stable currency produce the account of price fluctuation or the modern cost control ; in the age of informative , the extension of account basic body assumption is being expanded .

人力资源会计的会计假设为物化、原始成本、会计主体等假设；

The accounting hypothesis of the human resource accounting includes material hypothesis , firsthand cost hypothesis and accounting main part hypothesis .

经济全球化成为影响我国会计理论和实务的重要因素，它使会计主体界限难以确定，要求会计信息披露范围扩大至企业外部，会计主体假设难以成立。

The economic globalization has become an important factor that influences accounting theory and practice of our country . It makes accounting entity range difficult to be determined and requires accountant to expand information range to outside and accounting entity postulate difficult to establish .