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is accounting practice
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nks, accounting pattern is accounting practice in the whole theoretical research, accounting practice lennon-mccartney comprehensive statement, it is to a large extent "term", more for comparative accounting field; Or used in different countries between accounting differences of lateral than... A and analysis, the classification of different accounting described; Or to the same countries in different periods of accounting development that the longitudinal compared the development and changes in Ferragamo Outletthe accounting practice. Based on the above definition of accounting pattern change, this paper discussed just had the strict logical end-result. Second, accounting pattern based on the dichotomy - the reconstruction of the accounting attributes Based on accounting mode and accounting practice, the author thinks that the knowledge of the relationship between accounting pattern should possess, accounting have all the main characteristics of accounting, so the understanding and research achievemenCheap Christian Louboutints, to a great extent, can be used to guide the research of accounting pattern, such as accounting objectives, essence and function, accounting systemic, accounting and the environment, especially accounting attribute, can in the study of accounting pattern materialize. Accounting attribute is affiliated to the accounting essence characteristics, is accounting is different from other things of a kind of internal regularity. Most current accounting theoretical accounting has admitted its two attrChristian Louboutin Outletibutes, namely accounting has both technical and with social. From an accounting of the emergence and development process look, accounting always with the development of productive forces and development - accounting accounting methods from simple to complex, from low to high, gradually perfect, become a door very technical, the more rigorous system of accounting the close contact with productivity with productivity development characteristic is independent of man's will as the shift, which reflSalvatore Ferragamoects the accounting of the natural attribute, performance for accounting has a set of specialized technical method system, this is the technical, the attribute of accounting with super class, intermediary, diversity and systemic, is that countries accounting to accommodation, mutual reference, the main motivation. Trend internationalization On the other hand, accounting to the social environment, decided the dependence of the accounting also has the distinct social attribute, displays in accountFerragamo Shoesing always reflect specific relations of production, under certain political, economic, legal, cultural and other social environment, is restricted to certain political purpose or economic policies and specific interest groups, it consists of service reflect social various factors (such as accounting organization management, accounting norms, accounting supervision and accounting education etc) composition, these factors exist in the formal system, it can also be attributed it to institutional fRed High Heels
