摘要
会计的首要职能是会计核算,随着知识经济的发展,高科技的进步和现代化的管理,将促进会计核算向多方面、高质量的方向发展。
The first function of accountancy is accounting.With the development of intellectual economy,the advances of high technology and the modern management,accounting willbe promoted to develop in the direction of variety and standard.
出处
《安阳师范学院学报》
2003年第2期79-80,共2页
Journal of Anyang Normal University