摘要
企业内部筹资的会计处理方法主要有固定资产折旧方法和存货计价方法,不同的会计处理方法对企业的生产经营有不同的影响。
Accountancy handling methods to the enterprise inner raising funds mainly have the method in depreciation of fixed assets and the method of stock in trade valuation. Different accounting handling methods have the different influence to the production operation of the enterprise.
出处
《湖北财经高等专科学校学报》
2003年第2期52-54,共3页
Journal of Hubei College of Finance and Economics
关键词
折旧方法
存货计价方法
内部筹资
depreciation method
inventory valuation method
inner money raising