摘要
我国目前会计学中对“会计要素”的划分存在一些弊端 ,应借鉴国外会计要素划分的状况 。
The demarcation of “accounting elements” in current accounting of our country exists some shortcomings, we should draw lessons from the abroad accountancy demarcation and plot afresh the accountancy elements of our country
出处
《湖北财经高等专科学校学报》
2003年第3期39-40,共2页
Journal of Hubei College of Finance and Economics
关键词
会计要素
会计
收入
费用
accountancy elements
accountancy
income
expenses
