关于应收帐款审计认定的思考——从地勘单位承包经营责任审计结果想到

THOUGHT ON LEGALIZATION OF ACCOUNTS RECEIVABLE AUDIT----THINKING FROM THE RESULT OF CONTRACT AND RESPONSIBILITY AUDIT IN GEOLOGICAL PROSPECTING UNITS

文章认为，应收帐款的认定对地勘单位的经营成果的确认意义重大。文章用实例剖析了应收帐款的态势。

Abstract:The article considers that it is great significant for confirm of managemental achievement in geological prospecting units to legalize accounts receivable. Though examples,it analyses the trend of accounts receivable and expounds principle and method and relevant problems on legalizing accounts receivable audit in geological prospecting units.