These frames include objective, accounting postulates, definition, accounting elements, accounting equations, accounting principia, measurement and the relationship between 3-D Accounting and 3-entry bookkeeping.

• 在此基础上笔者又进一步的提出了三维会计的基本理论框架，此框架包括三维会计的目的、基本假设、定义、会计要素、会计等式、会计原则、确认计量以及三维会计与三式簿记之间的联系。