摘要
本文通过比较传统会计收益与全面收益 ,提出了传统会计收益与全面收益的区别及差距 ,并在此基础上提出了改进传统会计收益的思路 ,使会计收益更加接近真实收益。
Comparing the traditional Accounting Profits with the Overall Profits, the paper states on the difference between them and comes up with ideas to improve the traditional Accounting Profits to reflect the real profits more faithfully.
出处
《山西经济管理干部学院学报》
2003年第2期16-17,共2页
Journal of Shanxi Institute of Economic Management
关键词
会计收益
全面收益
区别
改进
Accounting Profits
Overall Profits
Difference
Advancement