摘要
通过对23种会计要素之间逻辑关系的列示及举例,说明会计科目之间的对应关系,便于学习者理解和掌握。
With the display and example of the logic relationship between 23 account factors, the paper stated the relevant relationship between the account titles in order to be favorable for the leaner to understand and master.
出处
《煤炭经济研究》
2014年第2期78-81,共4页
Coal Economic Research
关键词
会计科目对应关系
会计要素逻辑关系
会计报表勾稽关系
correspondence relationship of account titles
logic relationship of account factors
articulation of accounting statement
