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zi ben xing tai jin hua dui zi chan ji liang de ying xiang
Author(s): 
Pages: 11-12
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  资产计量资本形态计量标准资本投入资产形态实物形态货币化资产增值资产价值经营过程;
Abstract: 资本最原始、最基本的存在形式是实物资产形态,随着市场经济的发展,实物形态的资产逐渐货币化了,特别是当会计理论确定以货币为计量标准以来,人们似乎只看到货币资本,货币背后的实物资产被人们忽略了。资产的货币化对会计产生了巨大的影响,会计成为市场经济的灵魂。目前,...
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