会计主体本质的理解(英文)
摘要
会计主体是在财务报告过程中所运用的一个基本方法。作者回顾了会计主体的相关参考文献,并对会计主体的意义进行了讨论。
出处
《中国外资》
2011年第14期96-96,共1页
Foreign Investment in China
参考文献6
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1Ahmed Ya Lixi. Baker oyster in 2004 <accounting theory>(4th edition) [M]. Translated by QianFengsheng Shanghai University of Finance and Economics.
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2China Accounting Standards Committee. 2005. Research Library of accounting standards: Basic assumptions of accounting and accounting objectives [M].Dalian: Dalian Press.
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3PanYan. 2002. Some Research of the problems in the Intemet financial report [D]: 1-184.
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4SunZheng, WeiHuaning. 2000. Accounting assumptions of the information age and influence the impact [J]. ECONOMICS,3:27-32.
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5W A. Payton, A C. Littleton . 2004, Introduction to Corporate Accounting Standards [M]. Translated by:Translation Group Accounting Department, Xiamen University. Beijing: China Financial and Economic Publishing House.
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6Sidney Davidson. 1982.Handbook of Modem Accounting (First Volume)[M]. Translated by LouErhang. Beijing: China, translation of financial and economic publishing house.