| 隐名投资中显名投资人“代为投资”会计核算初探 |
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| 引用本文： | 陈永利. 隐名投资中显名投资人“代为投资”会计核算初探[J]. 企业科技与发展, 2008, 0(8): 222-224 |
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| 作者姓名： | 陈永利 |
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| 作者单位： | 广西南宁同瑞会计师事务所,广西南宁580001 |
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| 摘 要： | 文章主要论述关于隐性投资与显性投资在会计确认上的问题，针对我国在理论上的关于隐名投资与显名投资的问题明显滞后于会计实践的问题提出了一些见解及解决方法。
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| 关 键 词： | 隐名投资 显名投资 代为投资 会计核算 |
Probe into Financial Accounting in Dormantpartner Investment Surrogating |
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| Chen Yong-li. Probe into Financial Accounting in Dormantpartner Investment Surrogating[J]. , 2008, 0(8): 222-224 |
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| Authors: | Chen Yong-li |
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| Affiliation: | Chen Yong-li (TongRui Accountant Office. Nanning GuangXi 530001) |
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| Abstract: | This article is mainly discussing about accounting confirmation in Explicit and Implicit investment. The author in allusion to Dormantpartner investment and real name investment problem that Accounting theory differ from practice. |
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| Keywords: | Dormantpartner Investment Real Name Investment Surrogate Investment Financial Aceouting |
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