| 商品生产、流通、消费连续性及其会计核算连续性分析 |
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| 引用本文： | 张世平,李凌. 商品生产、流通、消费连续性及其会计核算连续性分析[J]. 经济研究导刊, 2012, 0(26): 137-140 |
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| 作者姓名： | 张世平 李凌 |
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| 作者单位： | 1. 四川大学,成都610065
2. 山东省长途电信传输局财务部,济南250031 |
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| 摘 要： | 在会计主体假设下,商品生产、流通、消费的会计核算一般不具有连续性。而商品生产、流通、消费是前后逻辑相关的连续过程,若以商品为主体来分析,商品生产、流通、消费的会计核算在逻辑上也具有连续性,并可全面完整反映商品的会计核算,保证会计信息的可靠、相关、全面。
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| 关 键 词： | 商品 会计主体 商品主体 会计核算 连续性 |
Analysis of the continuity and the continuity of business accounting of commodity production,circulation and consumption |
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| ZHANG Shi-ping,LI Ling. Analysis of the continuity and the continuity of business accounting of commodity production,circulation and consumption[J]. Economic Research Guide, 2012, 0(26): 137-140 |
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| Authors: | ZHANG Shi-ping LI Ling |
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| Affiliation: | 1.Sichuan university,Chengdu 610065,China;2.Finance section,Shandong province long-distance telecommunication transfer bureau,Jinan 250031,China) |
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| Abstract: | Under the accounting entity assumption,accounting of commodity production,circulation and consumption generally does not have continuity.Before and after the production,circulation and consumption is logically related continuous process,if the commodity-centered analysis,commodity production,circulation and consumption accounting logically also have continuity,and complete integrity reflects the accounting of commodity,ensure reliable accounting information,relevant and comprehensive. |
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| Keywords: | commodities accounting entity accounting continuity |
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