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1·Accounting elements are the basic theory of accounting theory.

会计要素是会计理论研究的基础理论。

2·It makes definitions of accounting elements in cooperation with their recognition.

它把会计要素的定义同确认结合起来表述。

3·An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events.

企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、定会计要素。

4·The above accounting information is also called accounting elements, which form the basic structure of financial statements.

上述会计信息亦称为会计要素，它们构成财务报表的基本框架。

5·Ensure all accounting elements and business transactions of the company are correctly, completely, accurately and timely recorded and valued;

确保公司的所有会计元素和业务交易得到准确、完整、及时的记录和计价；

6·Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.

从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。

7·In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.

现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。

8·The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.

衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。

9·The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.

衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。

10·In order to calculate the swap in accounting statements, we should reexamine and reconstruct the conceptual framework of accounting elements and revise the definition of asset and debt.

为了将互换纳入表内核算，需要重新审视和构筑会计要素概念的新框架，对资产和负债的定义进行局部修改。