摘要
针对我国动态会计要素划分及定义存在的诸多缺陷 ,在分析国外对动态会计要素划分及定义的基础上 ,对我国动态会计要素的设置提出不仅要考虑与国际接轨 ,而且要结合我国的国情 ,应分为收入、费用、损失、投资收益和利润
By clarifying the weakness in the classfication and definition of China's dynamic accomting elements, the paper analyzes the counter parts in foreign coutries. It assumes Chinese practice should meet the international standard, which according to Chinese conditions, should be classfied into the folloing six clements such as income, cost, surplus, loss, investing pay-back and profit, etc.
出处
《商业研究》
北大核心
2003年第24期64-66,共3页
Commercial Research
关键词
动态会计要素
重构
所有者权益
资产
负债
企业会计准则
dynamic accounting elenents
restructuring
owner right
assets
debt
accounting principle
