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zhong ying huai zhang zhun bei he suan zhi cha yi fen xi
Author(s): 
Pages: 51
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  坏账准备差异分析资产减值损失核算方法中国会计准则ACCA期末余额借记贷记处理程序;
Abstract: <正>由于英国与中国两国文化存在一定的差异,人们思维习惯的不同导致两者在会计核算方法与处理程序上存在一定的不同,这种不同也导致了两国坏账准备核算方法的差异,但其最终得出的结果却是相同的,两者对本期利润与本期资产的影响是相同的,下面就两者之间的差异进行详细分析。
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