The dialectical materialism philosophic thought is generally implied in theoryandpracticeofaccounting.
会计理论和实践中普遍渗透着辨证唯物主义哲学思想。
2
Accounting environment is the basis on which to form the theoryandpracticeofaccounting, thus becoming the starting point of research on accounting.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
3
In the theoryandpracticeofaccounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.