| 独资、合伙企业会计制度制定对策探讨 |
| |
| 作者单位： | 长安大学经济管理学院 |
| |
| 摘 要： | 分析了个人独资企业、合伙企业的特征。从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。
|
| 关 键 词： | 个人独资企业 合伙企业 会计制度 制定对策 |
Discussion on Account System Drawing up of Exclusive Investment Enterprises and Joint Ventures |
| |
| Yang Jing. Discussion on Account System Drawing up of Exclusive Investment Enterprises and Joint Ventures[J]. Hebei Jiaotong Science and Technology, 2006, 0(4) |
| |
| Authors: | Yang Jing |
| |
| Abstract: | The characteristics of personal exclusive investment enterprises and joint ventures are analyzed. The account system drawing up of above enterprises is discussed from such aspects as assets, liabilities, owner's rights and account sheets. |
| |
| Keywords: | personal exclusive investment enterprises joint venture account system drawing up |
| 本文献已被 CNKI 等数据库收录！ |
