摘要
在会计研究的领域中,会计术语是一个被长期忽视的课题。从会计术语的定义、质量特征、种类和编撰四方面对会计术语进行了初步的探讨,以期抛砖引玉。
Accounting term is a field which is neglected for a long time. This paper deals with it from concept, quality charactisitic, variety and bewriting, and hopes the article can lead to wise opinion.
出处
《山东商业职业技术学院学报》
2008年第6期19-22,共4页
Journal of Shandong Institute of Commerce and Technology
关键词
会计术语
质量特征
编撰
accounting term
quality charactisitic
bewriting