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ying zhong shi shou fu shi xian zhi de yun yong
Author(s): 
Pages: 43
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  收付实现制权责发生制实际收付财务状况变动表实现原则资金运动评估企业信用期限筹资活动营运资金;
Abstract: <正> 收付实现制和权责发生制,作为两种会计处理基础,其差别主要是收入和费用的确认标志不同。前者以收付业务的实现为标准,即以现金的实际收付为标志。后者以物权的转移为基础,以取得收取货款的权利和支付货款的义务为标志。因此同一业务按两种基础处
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