Muller identified the following approaches to accounting development in Western nations: ()
A. macroeconomic approach
B. microeconomic approach
C. independent discipline approach
D. uniform approach
Under the ()approach, accounting may adopt the method of "smooth income".
A. macroeconomic
B. microeconomic
C. independent discipline
D. uniform
Under the () approach, accounting is standardized by the central government and employed as a tool for administrative control.
A. macroeconomic
B. microeconomic
C. independent discipline
D. uniform
“Fair presentation” versus “legalistic compliance” describes accounting in the world today
A. 对
B. 错