会计的三种收益观研究-会计研究-会计审计论文-第一文秘网,大秘书网! 关键词:会计;收益观;经济收益;社会财富观 Abstrac [gap=951]key word: Accountant; Income view; Economic gain; Public wealth view
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All-inclusive income view 收益总括观
current Operating income view 本期营业观
traditional income view 传统收益观
comprehensive income view 全面收益观
But Different Income View 而不同收益观
Based on this, accountant presented three kind of income views, namely economic gain view, accounting income view and realization income view.
基于此,会计出现了三种收益观,即经济收益观、账面收益观与变现收益观。
Embarks from the different theory, carries on the understanding and the appraisal to the income concept, definitely will obtain the different income view.
从不同的理论出发,对收益概念进行认识和评价,必然会得出不同的收益观。
But different income view, also will initiate to the income realizes, question and so on confirmation, assignment different understanding, then affect society resources disposition.
而不同的收益观,又会引发对收益的实现、确认、分配等问题的不同理解,进而影响社会资源的配置。
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