| 不确定性会计问题研究 |
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| 引用本文： | 贾秀彦,等.不确定性会计问题研究[J].价值工程,2014(23):170-171. |
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| 作者姓名： | 贾秀彦 |
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| 作者单位： | 四川建筑职业技术学院,德阳618000 |
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| 摘 要： | 随着研究不确定性会计问题的日益深入,文章重点讨论了低度不确定性经济业务中的固定资产折旧核算所存在的问题,中度不确定性经济业务中的或有事项核算所存在的问题,高度不确定性经济业务典型代表未来事项存在的问题。最后,针对存在的问题提出相应建议。
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| 关 键 词： | 不确定性会计 折旧 或有事项 未来事项 |
Research on Uncertainty Accounting |
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| JIA Xiu-yan,YUAN Lu.Research on Uncertainty Accounting[J].Value Engineering,2014(23):170-171. |
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| Authors: | JIA Xiu-yan YUAN Lu |
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| Institution: | ( Sichuan College of Architectural Technology, Deyang 618000, China ) |
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| Abstract: | With the in-depth study of uncertainty in financial accounting, this paper focused on business accounting problems in the fixed assets depreciation of the low-degree uncertain economic events, in the contingent of the medium-degree uncertain economic events and in the future event of typical high-degree uncertain economic events. Finally, it provided relevant suggestions for the problems. |
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| Keywords: | uncertainty accounting depreciation contingent future event |
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