| 顾客资产的简单会计核算 |
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| 引用本文： | 周镭,尚秋芬.顾客资产的简单会计核算[J].西安工程科技学院学报,2004,18(4):373-377. |
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| 作者姓名： | 周镭 尚秋芬 |
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| 作者单位： | 西安工程科技学院管理学院,陕西西安710048 |
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| 基金项目： | 陕西省教育厅专项科研计划项目(04JK272) |
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| 摘 要： | 论述了顾客是一种资产，它类似于无形资产．在此基础上，论证了顾客资产会计核算的可行性，并对顾客资产的会计核算进行了简单的账务处理．分析了顾客资产加入到传统会计核算中对财务报表的影响．其结果是可以从资产负债表中很直观地看出顾客资产对企业的影响，便于充分开发利用顾客资产资源。
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| 关 键 词： | 顾客资产 会计核算 价值 |
| 文章编号： | 1671-850X(2004)04-0373-05 |
| 修稿时间： | 2004年4月22日 |
The simple account check of customer asset |
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| ZHOU Lei,SHANG Qiu-fen.The simple account check of customer asset[J].Journal of Xi an University of Engineering Science and Technology,2004,18(4):373-377. |
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| Authors: | ZHOU Lei SHANG Qiu-fen |
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| Abstract: | It is expounded that the customer is a kind of asset, and it is similar to the intangible asset. On this basis, the feasibility of (customer) asset account check is proved, and the simple account procedure of customer asset is dealt with. The influence on financial statement when customer asset was added to traditional account is expatiated. The result shows that we can easily and clearly find out the impact of customer's assets on (enterprise) from the balance sheet, and customer assets resources can be fully developed and utilized. |
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| Keywords: | customer asset account check value |
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