摘要
从应收账款融通的会计核算与财务管理的主要方法与内容两个方面进行了有益的探讨,阐述了自己观点和看法,对于我国在会计制度建设中对应收账款融通的会计核算与管理的规范化建设有一定借鉴意义。
Through beneficial discussion in both aspects of business accounting and financial administration, the author gives his own viewpoint. This has certain significance of reference as how to calculate and manage the finance in standardization of our country's accounting system.
出处
《咸阳师范学院学报》
2005年第4期91-93,共3页
Journal of Xianyang Normal University
关键词
应收账款融通
抵借和让售
会计核算与管理
to melt funds on account
mortgage and sale on credit
business accounting and financial administration