摘要
会计要素是会计实务核算的重要基石,也是构造会计理论的重要组成部分。但会计要素的设置主要依托会计报表,在某种程度上阻碍了会计理论的发展,有进一步研究的必要。
The accounting element is the important foundation of the check computation in kind.It also forms the main component part of the accounting theory.But the setup of the accounting element mainly depends on its report and in some degree it hinders development of the accounting theory.A further study is indispensable.
出处
《长春大学学报》
2002年第6期22-24,共3页
Journal of Changchun University
关键词
会计要素
会计报表
会计理论
accounting element
accounting report
principle