| 从新旧会计准则的比较看资产负债观与收入费用观的不同 |
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| 引用本文： | 张辉.从新旧会计准则的比较看资产负债观与收入费用观的不同[J].贵州商业高等专科学校学报,2007,20(4):33-36. |
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| 作者姓名： | 张辉 |
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| 作者单位： | 江苏省南通商贸高等职业学校,江苏,南通,226007 |
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| 摘 要： | 新《企业会计准则--基本准则》中一个重要的变化就是从收入费用观到资产负债观这一基本会计观念的转变,通过比较阐述了二者不同及其在实务运用中的历史变化.
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| 关 键 词： | 资产负债观 收入费用观 会计要素 |
| 文章编号： | 1671-9549（2007）04-0033-04 |
| 收稿时间： | 2007-08-28 |
| 修稿时间： | 2007年8月28日 |
Investigation into the Differences between Asset-liability View and Income-expense View by Comparing the Old and New Accounting Principles |
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| Zhang Hui.Investigation into the Differences between Asset-liability View and Income-expense View by Comparing the Old and New Accounting Principles[J].Journal of Guizhou Commercial College,2007,20(4):33-36. |
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| Authors: | Zhang Hui |
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| Abstract: | An very important change of the new accounting principles is transaction from asset - liability view to income- expense view, the hasic of accouting theory. This paper compares the diffrences and the history of two practical use of two views. |
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| Keywords: | asset-liability view income-expense view accounting elements |
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