摘要
煤炭行业的特有生产流程决定了煤炭企业的收入确认的特殊性,按常规审计思路确认其收入,往往行不通,探索契合其实际情况的审计方案是非常必要的。
The coal industry＇ s unique production process of coal enterprises determines the specificity of recognition of income, according to conventional ideas of Auditors confirm their income, often does not work, fit to explore the actual situation of its audit program is essential.
出处
《山东煤炭科技》
2009年第5期180-181,共2页
Shandong Coal Science and Technology
关键词
煤矿企业
收入
确认
coal mining enterprises revenue recognition
