| 基于T型账户解析《基础会计》利润分配的会计处理 |
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| 引用本文： | 黄秀南.基于T型账户解析《基础会计》利润分配的会计处理[J].价值工程,2014(9):134-135. |
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| 作者姓名： | 黄秀南 |
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| 作者单位： | 广西民族师范学院,崇左532200 |
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| 摘 要： | 利用T型账户这一辅助手段对利润分配的会计处理进行分析和计算,这样既可以把抽象转化为形象,又使学生容易接受,取得事半功倍的效果。
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| 关 键 词： | T型账户 利润分配 会计处理 |
Analysis on Accounting Treatment of Basic Accounting Profit Distribution Based on T-type Accounts |
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| HUANG Xiu-nan.Analysis on Accounting Treatment of Basic Accounting Profit Distribution Based on T-type Accounts[J].Value Engineering,2014(9):134-135. |
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| Authors: | HUANG Xiu-nan |
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| Institution: | HUANG Xiu-nan ( Guangxi Normal University for Nationalities, Chongzuo 532200, China ) |
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| Abstract: | Using T-type accounts to analyze and calculate the accounting treatment of profit distribution can transfer an abstract into image, also allows students to easily accept, then gets a multiplier effect. |
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| Keywords: | T-type accounts profit distribution accounting treatment |
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