常见例句The accounting of employer pension is a statures of the accounting system,naturally,it also has own a set d eoneept and frame. 這套概唸框架具有了財務會計概唸框架的所有共性，又具有企業年金會計的特殊個性，它是企業年金會計処理與報告的理論基礎。design eoneept 設計思想 返回 eoneept