合并会计使会计主体假设、会计分期假设松动。
Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
针对这些观点,从会计主体、持续经营、会计分期、货币计量四个方面,提出了虚拟企业的会计假设不变的观点。
To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.
首先从经济学的基本假设出发,得出企业系统中不同利益主体的“经济人”行为是产生会计信息失真的根源的结论。
Firstly, through the basic hypothesis of economics, it concludes that "economic Man" behavior, with different interest subject in the enterprise system, is the root of information distortion.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
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