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合并会计报表抵销分录的编制与理解
引用本文:叶庆生.合并会计报表抵销分录的编制与理解[J].淮北职业技术学院学报,2006,5(1):46-47.
作者姓名:叶庆生
作者单位:淮北煤炭师范学院成教院,安徽,淮北,235000
摘    要:在合并会计报表的编制中,编制抵销分录是关键,也是实际工作的难点.本文就合并会计报表抵销分录的编制谈一点自己的理解.

关 键 词:合并会计报表  编制  理解
文章编号:1671-8275(2006)01-0046-02
修稿时间:2005年11月20

Drawing up and Understanding the Compensated Sale Account in the Combined Accounting Form
YE Qing-sheng.Drawing up and Understanding the Compensated Sale Account in the Combined Accounting Form[J].Journal of Huaibei Professional and Technical College,2006,5(1):46-47.
Authors:YE Qing-sheng
Institution:YE Qing-sheng
Abstract:In drawing up the combined accounting form,the key is drawing up the compensated sale account,which is also the difficulty of actual work.This paper deals with something about the compensated sale account in the combined accounting form.
Keywords:combined accounting form  draw up  understand
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