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qian tan hun he zhang hu ji qi zhang wu chu li du hou gan
Author(s): 
Pages: 34-35
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  混合帐户帐务处理虚帐户实帐户结帐分录资金运用帐户资金来源帐户收益帐户帐户分类法两种性质;
Abstract: 《浅谈混合帐户及其帐务处理》读后感张志敏《交通财会》1994年第5期刊载了彭玉书《浅谈混合帐户及其帐务处理》一文。作者提出的“中西合壁帐户分类法”.引进了西方会计界历来重视的实帐户与虚帐户的概念,很受启发。在西方,实帐户是指资产、负债与资本帐户,所以...
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