| 增值税会计模式初探 |
| |
| 引用本文： | 甄立敏,王杏棉. 增值税会计模式初探[J]. 河北软件职业技术学院学报, 2000, 0(2) |
| |
| 作者姓名： | 甄立敏 王杏棉 |
| |
| 作者单位： | 河北职工大学经贸系(甄立敏)，保定经济管理干部学校!河北保定 071000(王杏棉) |
| |
| 摘 要： | 对我国现行增值税法以及有关会计处理中存在的一些问题作了分析，并提出设置增值税会计的一般模式。
|
| 关 键 词： | 增值税会计 模式 差异 |
A Primilinary Study on the Accounting Model of Value-added Tax |
| |
| ZHEN Li-min,WANG Xing-mian. A Primilinary Study on the Accounting Model of Value-added Tax[J]. Journal of Hebei Software Institute, 2000, 0(2) |
| |
| Authors: | ZHEN Li-min WANG Xing-mian |
| |
| Abstract: | Probing into the current law of value-added tax as well as problems that occurs in dealing with accounting, the paper puts forward a general model to account the value-added tax. |
| |
| Keywords: | value-added tax accounting model differe |
| 本文献已被 CNKI 等数据库收录！ |
