摘要
企业会计准则和事业单位会计准则所规范的内容具有较大的一致性,两者的差别并非必须存在,因此,认为将企业会计准则与事业单位会计准则合并制定,具有一定的可行性。
The contents normalized by the accounting principle of the enterprises and the accounting principle of the institutions possess bigger consistence, the existence of the differences between the two isn't necessary. Therefore, this paper holds that it has certain feasibility to work out the accounting principles of both the enterprises and the institutions into one.
出处
《科技情报开发与经济》
2005年第12期113-114,共2页
Sci-Tech Information Development & Economy
关键词
企业会计准则
事业单位会计准则
会计核算
差异
accounting principle of enterprise
accounting principle of institution
accounting calculation
difference
