| 财务报表要素的比较 |
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| 引用本文： | 吴小娟.财务报表要素的比较[J].黄石理工学院学报(人文社科版),2008,25(4). |
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| 作者姓名： | 吴小娟 |
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| 作者单位： | 黄石理工学院经济与管理学院 |
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| 摘 要： | 文章通过对国内外主要国家和机构颁布的会计要素的比较分析,指出我国会计要素划分的优点以及存在的不足之处,进而提出对我国会计要素划分的一些建议。
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| 关 键 词： | 会计要素 会计准则 比较 |
Comparison of the Financial Statements Elements |
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| WU Xiaojuan.Comparison of the Financial Statements Elements[J].Journal of Huangshi Institute of Technology:Humanities and Social Sciences,2008,25(4). |
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| Authors: | WU Xiaojuan |
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| Institution: | WU Xiaojuan (School of Economics & Management; Huangshi Institute of Technology; Huangshi Hubei 435003); |
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| Abstract: | Based on the comparison of the domestic and international accounting elements,this paper points out the advantages and disadvantages of China’s accounting element division,and then puts forward some suggestion as to the division of the accounting element. |
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| Keywords: | accounting element accounting guideline comparison |
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