| 浅议新准则下资产盘盈、盘亏的账务处理 |
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| 引用本文： | 张铁玉.浅议新准则下资产盘盈、盘亏的账务处理[J].中国对外贸易(英文版),2011(24). |
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| 作者姓名： | 张铁玉 |
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| 作者单位： | 哈尔滨东岳会计师事务所有限公司; |
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| 摘 要： | 企业应建立健全内部控制制度,加强管理,定期对资产进行清查盘点,本文对新准则下资产的盘盈、盘亏的财务核算进行了分析。
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| 关 键 词： | 核算 盘盈 盘亏 |
Shallowly discusses under the new criterion the assets inventory,inventory accounting treatment |
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| Tieyu Zhang.Shallowly discusses under the new criterion the assets inventory,inventory accounting treatment[J].China's Foreign Trade,2011(24). |
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| Authors: | Tieyu Zhang |
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| Institution: | Tieyu Zhang |
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| Abstract: | enterprises should establish a sound internal control system,strengthen the management of assets,regularly check check of assets under the new accounting standards,this paper overage,shortage of financial accounting are analyzed. |
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| Keywords: | accounting gains or loss |
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