摘要
《企业会计准则──存货》的颁布和实施 ,标志着我国会计与国际会计惯例的进一步接轨 ,是我国会计制度改革的又一进步。因此 ,对《企业会计准则──存货》进行剖析 ,加深其理解 。
Promulgation and enforcement of the Enterprise Accounting Standards——Stockage , It’s the sign that our country’s accounting has an increasing link with the international accounting custom , which means that the reform of accounting system in our country has achieved a great promotion .Therefore , it is a substantial meaning for us to analyze the standards and make a profound comprehension on it.
出处
《西南民族学院学报（哲学社会科学版）》
北大核心
2002年第12期198-199,共2页
Journal of Southwest University for Nationalities(Philosophy and Social Sciences)
关键词
准则
制度
存货
企业
standard
system
stockage
enterprise
