摘要
小康家庭的各项收入与各项支出呈现多元化态势,建立符合中国国情的家庭简易会计将由可能变为现实。家庭 简易会计框架包括阐述核算对象、设置会计科目、确立记账方法、设计账簿格式、选用会计报表与诸方面的构筑。
Now, the income and expenses of a family become complex, so it is necessary to build family simple accounting. Family simple accounting includes the definition of accounting object, the setting of accounting subject and book - keeping technique, the designing and using of accounting books etc.
出处
《重庆职业技术学院学报》
2004年第2期106-109,179,共5页
Journal of Chongqing Vocational& Technical Institute
关键词
中国
家庭简易会计
居民收入
小康家庭
账簿格式
会计报表
科目设置
family simple accounting, accounting object, accounting subject, book - keeping technique, accounting books form, accounting statements