| 数字资产核算 |
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| 引用本文： | 张启望.数字资产核算[J].财会通讯,2006(2). |
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| 作者姓名： | 张启望 |
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| 作者单位： | 沈阳农业大学经贸学院 辽宁沈阳110161 |
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| 摘 要： | 本文介绍了数字资产的产生及特点,重点论述在目前会计制度下,数字化商品作为费用核算和在现有资产帐户下核算的缺陷,并对其如何进行会计核算提出相关建议。
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| 关 键 词： | 数字资产 网络 数字化 |
A discussion on digital property |
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| Zhang Qiwang.A discussion on digital property[J].Communication of Finance and Accounting,2006(2). |
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| Authors: | Zhang Qiwang |
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| Abstract: | This text introduces the creation and characteristics of the digital property, mainly discusses the limitation of this numeral merchandise when counted as expense and in the existing assets account under currently the accounting system. Besides, the article puts forward some related suggestions about how to carry on accountancy check |
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| Keywords: | Digital property Network The digital |
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