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wo guo hui ji ping zheng de li shi yan bian
Author(s): 
Pages: 112-113
Year: Issue:  20
Journal: Finance and Accounting Monthly

Keyword:  官厅会计凭证商业会计凭证工业会计凭证信息化会计凭证;
Abstract: 在不同经济时期,凭证所记载的内容和具有的功能也是不同的,它随着经济的发展不断完善。本文分古代官厅会计凭证、商业会计凭证、工业会计凭证和信息化会计凭证四个阶段对凭证演变进行探讨。
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