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会计基本假设理论研究——从“持续经营假设”到“现行市价会计”

The Accountant Supposes the Theoretical Research Basically ——From "managing and supposing continuously " to"current market price accountant"
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摘要 "会计基本假设"是现代会计的理论基石,知识经济对诞生于传统工业经济时代的四个会计基本假设的冲击已引起了广泛关注,"持续经营"假设已成为众矢之的,本文对此进行了研究。 'the accountant supposes' is the modern accountant's theory foundation stone,to born kownledge economy four impact that accountant suppose basically of times own to cause the extensive concern on traditional industrial economy,'managing continuously'supposes that becomes the target of public criticism,this text has carried on research to this.
作者 孙革新
出处 《哈尔滨商业大学学报(社会科学版)》 2005年第3期23-25,共3页 Journal of Harbin University of Commerce:Social Science Edition
关键词 基本假设 持续经营 会计 理论研究 市价 工业经济 知识经济 The accountant supposes Manage continuously Current market price / name currency
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