摘要
本文通过对比分析《企业会计准则 (1993)》和《企业会计制度 (2 0 0 1)》中关于资产负债表三要素即资产、负债和所有者权益定义 ,揭示了新《企业会计制度 (2 0 0 1)》的新精神 ,这种新精神对会计理论和实务的研究将产生深远影响 .
The article analyzes the definition of three elements. -assets, liabilities and investors' equity of balance sheet, Comparing Enterprise Accounting systems (2001) and reveals new spirits of Enterprise Accounting systems (2001) .The new spirits will bring deep influence on accounting theory and accounting work.
出处
《湖南环境生物职业技术学院学报》
CAS
2003年第2期170-172,共3页
JOurnal of Hunan Environment Biological Polytechnic
关键词
资产
负债
所有者权益
assets
liabilities
investor's equity
