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会计核算方法的选择是始终贯穿于会计的确认、计量、记录,报告的全过程中。同时,在这一过程中如果选取恰当的会计核算方法,不仅能够提高会计核算的质量,而且也能在一定程度上满足现代企业对于财务管理的基本要求以及保证会计信息决策的正确性。据此,本文将从会计核算方法选择的标准入手,对旅游投资企业会计核算方法进行一定的探讨,希望对广大相关行业工作者有一定的帮助。
The choice of accounting methods is always throughout the accounting confirmation, measurement, record, report the whole process. At the same time, choosing appropriate accounting method in this process can not only improve the quality of accounting, but also satisfy the modern enterprise’s basic requirements for financial management and ensure the correctness of accounting information decision to a certain extent. Accordingly, this article will start with the standard of accounting method selection, to explore the accounting methods of tourism investment enterprises, hoping to help the broad masses of workers in related industries.