environmental accounting elements
基本解释
- [经济学]环境会计
英汉例句
- The basic four elements in environmental accounting are environmental costs , environmental assets , environmental liabilities and environmental performance.
环境会计基本要素分为环境成本、环境负债、环境资产和环境效益四要素。
双语例句
专业释义
- 环境会计
Summarize the definitions of environmental accounting proposed by domestic and foreign scholars form different views, and expatiate three foundation theories. In the third part, the paper studies the affirmation, measurement, and accounting checking of environmental accounting elements.
总结了国内外学者从不同角度出发对环境会计的定义,并阐述了其基本理论即可持续发展理论、环境价值理论和大循环成本理论;第三部分详细论述了环境会计要素的确认、计量和会计处理过程。