各行各業(yè)都有其專門的規(guī)則或潛規(guī)則,會(huì)計(jì)亦然,從結(jié)繩記事、賬房簿記到會(huì)計(jì)電算化、網(wǎng)絡(luò)化,會(huì)計(jì)規(guī)則經(jīng)歷了漫長的發(fā)展和演進(jìn)。會(huì)計(jì)準(zhǔn)則作為反映經(jīng)濟(jì)活動(dòng)、確認(rèn)產(chǎn)權(quán)關(guān)系、規(guī)范收益分配的專業(yè)技術(shù)...
作者:奧財(cái)網(wǎng)校
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2013-04-17