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关于《企业会计准则第×号———损益表(征求意见稿)》的几点意见●李桂媛损益表是建立在会计假设基础上,遵循收入实现、费用与收入相配比的原则,用来说明某一特定会计主体,在持续经营过程中某一会计期间能以货币计量的经营成果及分配情况的报表。我国《企业会计准则...
Opinions on “Enterprise Accounting Standard No. × --- Income Statement (Exposure Draft)” ● Li Guiyuan’s profit and loss statement is based on the assumption of accounting and follows the principle of realizing revenue and matching expenses and income, A particular accounting entity, a statement of operating results and distributions that can be measured in monetary terms over an accounting period in the going-concern process. China’s "Accounting Standards for Business Enterprises ...