| 新会计准则下会计账务处理方法的分析 |
| |
| 引用本文： | 崔淑新.新会计准则下会计账务处理方法的分析[J].中国对外贸易(英文版),2010(12). |
| |
| 作者姓名： | 崔淑新 |
| |
| 作者单位： | 七煤集团公司建设煤矿 |
| |
| 摘 要： | 企业会计核算较以往有相当大的变化,且会对企业的资产及损益产生影响.执行新准则后,职工薪酬核算对企业当期资产、损益的影响比较大,即减少当期费用,增加当期资产.
|
| 关 键 词： | 会计 核算 方法 |
The analysis about how to deal with the accounting in the new accounting standard |
| |
| Shuxin Cui.The analysis about how to deal with the accounting in the new accounting standard[J].China's Foreign Trade,2010(12). |
| |
| Authors: | Shuxin Cui |
| |
| Abstract: | The enterprise accounting have been changed and it affects the enterprise assets and profit and loss.After implementing the new standard,the employees' compensation accounting affect the current assets and the enterprise profit and loss,namely,reducing the current cost and increasing the current assets. |
| |
| Keywords: | |
| 本文献已被 万方数据 等数据库收录！ |
|
