内容摘要：外币交易会计处理是国际会计中比较复杂的实务问题，也是理论争论最多的焦点之一。
Abstract: the accounting process of the foreign currency transactions is the quite complex practice question in the international accounting, and is also one focus of most theoretical argues.
目前，会计电算计算机普遍应用于矿山企业会计实务，使矿山企业处理会计业务水平有了很大提高。
Nowadays the universal application of accounting electronic computer in the accounting business of the mine enterprises has promoted the greater progress of its business.
通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论，使其实务操作更清晰。
In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming...
通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论，使其实务操作更清晰。
In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming...
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