In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.

现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。

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In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.

现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。

youdao