1·As an important component of the theory in accounting, accounting postulates are being challenged.
作为会计理论的重要组成部分，会计假设正受到严峻的挑战。
2·This paper tries to analysis the accounting postulates in order to simplify the conception of the embedded value.
本文透过财务视角，通过对支撑内含价值的会计假设进行分析，以达到对于内含价值简化理解的目地。
3·The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。