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| 民间非营利组织与企业会计核算的差异 | |
| 引用本文： | 肖朝阳. 民间非营利组织与企业会计核算的差异[J]. 青岛远洋船员学院学报, 2006, 27(1): 17-19 |
| 作者姓名： | 肖朝阳 |
| 作者单位： | 青岛远洋船员学院财务处,山东,青岛,266071 |
| 摘 要： | 《民间非营利组织会计制度》(以下简称《非营利制度》)和《企业会计制度》之间,在总体原则上是求同的,但在资产核算、负债核算、收入核算、财务会计报告等具体方法上存在差异。 |
| 关 键 词： | 《民间非营利组织会计制度》 《企业会计制度》 差异 |
| 文章编号： | 1671-7996（2006）01-0017-03 |
| 收稿时间： | 2006-03-02 |
| 修稿时间： | 2006-03-02 |
The Difference Between Nonprofit And Enterprise Accounting |
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| XIAO Chao-yang. The Difference Between Nonprofit And Enterprise Accounting[J]. Journal of Qingdao Ocean Shipping Mariners College, 2006, 27(1): 17-19 | |
| Authors: | XIAO Chao-yang |
| Affiliation: | Department of Finance,Qingdao Ocean Shipping Mariners College, Qingdao266071, China |
| Abstract: | The Accounting System for Nonprofit Organizations tends to the Accounting System for Business Enterprises. But there are many differences between the two systems. These are in the accounting method of asset, liability, earning, etc. |
| Keywords: | " Accounting System for Nonprofit Organizations" , " Accounting System for Business Enterprises" , difference |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |