摘要
本文通过分析目前煤炭成本核算中出现的问题,综合考虑煤炭行业的财务状况、特点,探讨新的煤炭行业财务核算制度。
In this paper, by analyzing the problems of coal cost accounting, comprehensive considerating from the coal industry＇s financial condition, characteristics, and to explore new financial accounting system for the coal industry.
出处
《煤炭技术》
CAS
北大核心
2014年第1期228-230,共3页
Coal Technology
关键词
煤炭企业
财务成本核算
制度改革
coal enterprises
financial cost accounting
reform
