| 实帐户与虚帐户在企业会计中的运用 |
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| 引用本文： | 王成勇.实帐户与虚帐户在企业会计中的运用[J].鞍山科技大学学报,2000,23(6):475-476. |
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| 作者姓名： | 王成勇 |
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| 作者单位： | 鞍山钢铁学院经济管理系!辽宁鞍山114002 |
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| 摘 要： | 就企业会计核算中，根据会计要素的内容设置实帐户与虚帐户的必要性，在实际工作中如何确认实帐户与虚帐户，以及在处理经济业务中如何根据实帐户与虚帐户的运用规律进行会计处理做了较为全面的阐述．
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| 关 键 词： | 实帐户 虚帐户 必要性 确认 运用 |
Application of Real Account and Nominal Account in Enterprise Accounting |
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| WANG Cheng?yong.Application of Real Account and Nominal Account in Enterprise Accounting[J].Journal of Anshan University of Science and Technology,2000,23(6):475-476. |
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| Authors: | WANG Cheng?yong |
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| Abstract: | This paper expounds that the necessity of setting up real account and nominal account in enterprise accounting according to the accounting factors,how to confirm real account and nominal account in actual fact,and how to handle the accounting business according to regularity of the application of them. |
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| Keywords: | real account nominal account necessity confirm applicatiot |
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