| 论我国递耗资产会计 |
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| 引用本文： | 沈振宇,朱学义. 论我国递耗资产会计[J]. 中国国土资源经济, 1999, 12(10): 24-28 |
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| 作者姓名： | 沈振宇 朱学义 |
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| 作者单位： | 中国矿业大学工商学院会计系!江苏徐州221008 |
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| 摘 要： | 文章认为,资源问题是当今世界各国所面临的一个紧迫问题,加强与资源相关的递耗资产的会计核算十分必要。本文就递耗资产会计进行了理论和实务研究,并提出了如何进行递耗资产相关的核算。
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| 关 键 词： | 资源 递耗资产 会计 |
DISCUSSION ON DIMINISHING ASSETS ACCOUNTING |
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| SHEN Zhen yu,ZHU Xue yi,HUANG Guo liang,ZHENG Ai hua,LI Qiang. DISCUSSION ON DIMINISHING ASSETS ACCOUNTING[J]. Natural Resource Economics of China, 1999, 12(10): 24-28 |
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| Authors: | SHEN Zhen yu ZHU Xue yi HUANG Guo liang ZHENG Ai hua LI Qiang |
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| Affiliation: | Accounting Department of Management and Business Academy Under Chinese Mining University |
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| Abstract: | The paper considers resources is urgent problem all of the world . It is very necessary to strengthen accounting of assets costing progressively relating to resources. The paper researches theory and practice about it. |
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| Keywords: | resources assets costing progressively accounting |
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