摘要
分析了个人独资企业、合伙企业的特征。从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。
The characteristics of personal exclusive analyzed. The account system drawing up of above assets, liabilities, owner＇s rights and account sheets. investment enterprises and joint ventures are enterprises is discussed from such aspects as
出处
《河北交通职业技术学院学报》
2006年第4期7-10,共4页
Journal of Hebei Jiaotong Vocational and Technical College
关键词
个人独资企业
合伙企业
会计制度
制定对策
personal exclusive investment enterprises
joint venture
account system
drawing up
