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dc.contributor.author李明辉
dc.contributor.author唐蓓
dc.date.accessioned2017-11-14T01:07:54Z
dc.date.available2017-11-14T01:07:54Z
dc.date.issued2001-05-30
dc.identifier.citation天津商学院学报,2001,(03):47-50,53
dc.identifier.issn1001-0262
dc.identifier.otherTSXY200103011
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139329
dc.description.abstract对会计确认的含义、地位、阶段、基础和标准等问题作了简单分析。会计确认在会计信息系统中居于重要地位 ,对会计信息的形成有关键作用。会计确认分为初次确认、后续确认、终止确认三个阶段 ,每个阶段又要经过初始确认、再确认两个环节。会计确认的基础和标准应随着环境的变化而不断发展变化。
dc.description.abstractThis paper discusses the meaning,importance,stages,foundation and criterion of accounting recognition.Accounting recognition is a key stage in the accounting information system.Accounting recognition is composed of primary recognition,subsequent recognition and derecognition,each of which has two stages:initial recognition and rerecognition.The foundation and criterion of accounting recognition will change according to the accounting environment.
dc.language.isozh_CN
dc.subject会计确认
dc.subject确认阶段
dc.subject确认基础
dc.subject确认标准
dc.subjectaccounting recognition
dc.subjectthe stage of recognition
dc.subjectthe foundation of recognition
dc.subjectthe criterion of recognition
dc.title对会计确认若干理论问题的思考
dc.title.alternativeThoughts of Some Theory on the Accounting Recognition
dc.typeArticle


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