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hui ji ji ben li lun de mao dun yu xie diao ( shang ) guan yu hui ji zhu ti hui ji yao su he hui ji deng shi de si kao
Author(s): 
Pages: 28-29
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  会计等式会计要素会计基本理论复式记帐所有者权益会计学界盈余公积金损益表会计科目对企业投资;
Abstract: 陈颖源先生,通过对会计基本理论中会计主体、会计要素和会计等式的深入研究,揭示了国内外会计界权威性著作和会计准则中存在着一元(企业)主体论和会计要素多元主体论的矛盾,提出了协调和解决矛盾的办法;并论述了在研究会计主体和会计要素时必须注意的问题。本刊分两期刊登这篇文章,供读者研究参考。
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