摘要
从企业会计理论与实务出发,通过对传统企业会计假设、会计核算原则、会计实务以及企业财务报告的分析,探讨电子商务对企业会计理论、会计实务以及企业会计组织和会计专业人才的影响。
Starting from enterprise accounting theory and practical business an d based on the analyses of traditional enterprises' accounting hypotheses, princ iples of accounting accounts, accounting practical business and enterprise finan cial reports, this paper explores the influence of e-commerce on enterprise acc ounting theory, accounting practical business, enterprise accounting organizatio n and accounting professionals.
出处
《重庆工业高等专科学校学报》
2004年第5期81-83,87,共4页
Journal of Chongqing Polytechnic College
关键词
电子商务
会计假设
会计核算
权责发生制
历史成本原则
e-commerce accounting hypothesis accounting accounts power and res ponsibility occurrence principle of historical cost