摘要
该文分析了影响会计不确定性存在的几个方面的原因,论述了不确定性经济业务对货币计量、持续经营假设、可靠性原则、历史成本、稳健原则、实现原则和财务报告的影响,提出了解决这些影响的建议。
The dissertation analyses several reasons that effect uncertain accounting. Then, it discusses the influence of uncertain events on monetary unit, sustainable operation hypothesis, historical cost, the principle of reliability, prudence and financial reports. At last, some suggestions are given to solve the effect.
出处
《嘉兴学院学报》
2004年第4期53-55,共3页
Journal of Jiaxing University
关键词
不确定性
经济业务
财务会计
影响
uncertainty
economic events
financial accounting
influence.
