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一、会计要素定义的方法探讨(一)企业会计要素定义的方法及其启示。企业会计关于资产负债表与损益表之间是否存在勾稽关系的问题,有两种截然不同的观点,并由此产生了企业会计要素定义方法的重大差别。“非勾稽观”认为:这两张主表之间不存在紧密的
First, the definition of accounting elements to explore (A) the definition of corporate accounting methods and its implications. There are two distinctly different views on whether accounting frauds exist between the balance sheet and the income statement, and the resulting significant differences in the methods used to define the accounting elements of an enterprise. “Non-Hsueh-chuan concept” that: There is no close between the two main tables