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zi chan fu zhai biao xiang mu you hua ji tian bao fang fa
Pages: 39-40
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  资产负债表列报长期待摊费用应收票据应付职工薪酬;
Abstract: 资产负债表作为反映企业在某一时点财务状况的报表,对于各方财务信息使用者了解企业情况有着至关重要的作用。但目前资产负债表无论是在项目设置还是填报过程中都存在一些值得商榷的地方。本文结合案例,对此提出个人观点。
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