| "利得、损失"及其会计处理 |
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| 引用本文： | 史晓梅."利得、损失"及其会计处理[J].商品储运与养护,2007,29(5):108-109. |
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| 作者姓名： | 史晓梅 |
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| 作者单位： | 深圳宝安国际机场深圳机场股份有限公司,深圳,518128 |
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| 摘 要： | "利得、损失"作为一对意义相反的经济术语首次出现在《企业会计准则》中,这是新准则较旧准则的一大变化。这一变化更加体现了财务会计反映经济信息的基本职能,可以使会计资料使用人更好地了解企业的经营,以便做出正确的决策。
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| 关 键 词： | 利得 损失 会计处理 |
| 文章编号： | 1007-4538（2007）05-0108-02 |
| 修稿时间： | 2007-07-22 |
"sharp and loss "and his accounting are dealt with |
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| Shi Xiaomei."sharp and loss "and his accounting are dealt with[J].Storage Transportation & Preservation of Commodities,2007,29(5):108-109. |
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| Authors: | Shi Xiaomei |
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| Institution: | Shenzhen Airport Co.,Ltd. Shenzhen 518128 |
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| Abstract: | sharp and loss " for the first time having appeared in " enterprise accounting norm " as one pair of counter economic technical terms of meaning,and this is the one greatly change of paster norm of new norm. The basic function that this change embodied financial inventory accounting and reflects economic information more further can make accounting material make to choose a person for a job better to understand the management of enterprise,so that making the correct policy decision. |
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| Keywords: | Sharp Loss Method of Accounting |
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