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面对现有权责发生制,会计收益确认及计量具有一定的局限性,令财务报表的会计收益无法展现油田企业真正的收益状况,通过分析油田企业会计收益质量状况,探讨传播与文化产业整体会计收益质量问题。
In the face of the existing system of accrual of accruals, the recognition and measurement of accounting gains have some limitations, so that the accounting earnings of the financial statements can not show the real profitability of the oilfield enterprises. By analyzing the quality of the accounting revenue of the oilfield enterprises and discussing the overall situation of the communication and cultural industries Accounting income quality problems.