如何掌握利润表要素的核算
首发时间:2004-06-14
摘要:本文主张以“收入、费用、利润”三个会计要素的性质及其确认特征为基础,将“利润表” 要素核算划分为“熟悉、注意、了解”三个层面,并分别阐述了应掌握的重要知识点及疑点。
For information in English, please click here
How to predominate the business accounting for elements of income statement
Abstract:In this paper regards the character of “income、expense、profit”for three accounting elements to do the base,It is partitioned to three lay on the business accounting in “the income statement of elements ” :familiarity、regard、know,and expatiates separately the knowledge of consequence to ought to be predominated or doubtful point.
Keywords: income;expense;profit;expense of production expense expense of non- production expense
基金:
论文图表:
引用
No.8261051010871773****
同行评议
共计0人参与
勘误表
如何掌握利润表要素的核算
评论
全部评论0/1000