摘要
根据会计学课程教学实践,就高等专科学校会计学教科书中有关低值易耗品摊销等问题进行了探讨,提出了一些建设性看法。
In this paper, according to accounting curriculum education practice, Some amoritizing problems on low value and easy consume commodity of accounting education in technical colleges are explored.Finally,some constructive are put forward.
出处
《常熟高专学报》
2003年第2期115-116,共2页
Journal of Changshu College
关键词
低值易耗品摊销
材料成本差异率
五五摊销法
分期摊销法
accounting
Low value and easy consume commodity amortization
Variation rate of material cost
