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cai hui zhi shi xiao pin
Pages: 58-59
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  财会知识现金收付单式记帐收付实现制四柱结算法发生额岁会四柱清册月要赊销业务;
Abstract: <正> 中式簿记“西式簿记”的对称。西式簿记传入前,我国政府机关和工商企业普遍采用的一种传统簿记。主要特点是:采用现金收付记帐法和上收下付直式帐页,一般实行单式记帐,按收付实现制计算损益。会计在我国渊源甚早。《周礼》天宫篇有“岁会”,“月要”、“日成”的叙述(唐贾公
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