伊尻书评读后记

• 作 者: 威廉·A·佩顿 娄尔行
• 出 处: 上海会计
• 发表日期: 1982年01期
• 关键词: 书评 专题著作 美国会计学会 利特尔顿 公司财务报表 合写 盈利率 一篇 执行委员会 执业会计师

伊尻教授(Professor ljiri)为纪念“美国会计学会”早在1940年出版的《公司会计准则绪论》一书,著述了书评。我得以审阅他的文稿,感到很高兴。对于他同意我写一篇简单的读后记,与书评一并刊出,我尤深感谢。 首先,我想就我的记忆所及,讲一点导致利特尔顿教授和我两人合写这本专题著作的背境。“美国会计学会”的执行委员会,于刊行了简要的《试论公司财务报表基本会计原则》一文

Professor Ljiri writes a book review to commemorate the “Introduction to the Accounting Standards for Companies” published by the American Accounting Association as early as 1940. I am glad to review his presentation. I am particularly grateful to him for agreeing that I write a simple essay and publish it together with the book review. First of all, let me recall from my memory, the background that led Professor Littleton and me to co-write this monograph. The Executive Committee of the American Accounting Association published a brief article entitled “On the Basic Accounting Principles of the Company’s Financial Statements”