企业经营成果是指一定时期内企业生产经营活动所创造的有效劳动成果的总和。企业统计一般从实物量和价值量两个方面反映企业经营成果。
现就执行新会计准则后对企业经营成果的影响具体进行论述。
This paper mainly analyzes the impact of the new accounting standards on enterprises' operating results.
收益是企业经营成果的重要体现,一直以来会计学家和经济学家对收益的界定却存在分歧。
The income plays an important role in the enterprise management. But for a long time, there are some diverse in the view of income between accountants and economists.
并希望通过此研究成果,能使高退货问题得到一定程度的解决,能使退货在行业中得到应有的重视,并在企业经营中发挥其应有的作用。
I wish the high ratio withdrawing problems can be solved in some extent and can be emphasized in the line of withdrawing and can effect the enterprise's operation.
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