论文部分内容阅读
关于传统历史成本会计理论被修正的思考——以人力资源会计为例分析○四川轻化工学院牟兵一、传统历史成本会计两个理论问题传统历史成本会计是指以历史成本作为资产计价依据的会计实务。传统会计有两个理论问题：（１）费用的确认标准问题佩顿和利特尔顿认为：费用是对努...
On the traditional historical cost accounting theory was revised thinking - human resources accounting as an example ○ Sichuan Institute of Light Industry Moubing a, two traditional historical cost accounting theory of the traditional historical cost accounting refers to the historical cost as the basis for the valuation of assets Accounting Practice. Traditional accounting has two theoretical problems: (1) the standard confirmation of the cost Peyton and Littleton think: the cost is the nu ...