| 中美会计理论和会计实务的比较与借鉴 |
| |
| 引用本文： | 张玉兰,王长青,高建立,张丽英.中美会计理论和会计实务的比较与借鉴[J].河北科技师范学院学报,1999(3). |
| |
| 作者姓名： | 张玉兰 王长青 高建立 张丽英 |
| |
| 作者单位： | 河北职业技术师范学院经贸系!昌黎，066600，河北职业技术师范学院经贸系!昌黎，066600，河北职业技术师范学院经贸系!昌黎，066600，河北职业技术师范学院经贸系!昌黎，066600 |
| |
| 摘 要： | 从会计模式、公司会计法律规范、会计准则、帐务处理程序、会计报表体系、会计实务主要特征等方面对中美会计理论和会计实务进行比较，并提出借鉴意见。
|
| 关 键 词： | 会计理论 会计实务 中国 美国 比较与借鉴 |
COMPARISION AND REFERENCE OF ACCOUNTING THEORY AND ACCOUNTING PRACTICE BETWEEN CHINA AND USA |
| |
| Zhang,Yulan,Wang,Changqing,Gao,Jianli,Zhang,Liying.COMPARISION AND REFERENCE OF ACCOUNTING THEORY AND ACCOUNTING PRACTICE BETWEEN CHINA AND USA[J].Journal of Hebei Normal University of Science & Technology,1999(3). |
| |
| Authors: | Zhang Yulan Wang Changqing Gao Jianli Zhang Liying |
| |
| Abstract: | In this paper,accounting theory was compared with accounting practice between China and America in accounting model,firm accounting law,accounting standard,accounting treatment procedure,accounting statement system and main characteristics of accounting practice etc,and some suggestions for reference were put forward. |
| |
| Keywords: | accounting theory accounting practice China America comparison and reference |
| 本文献已被 CNKI 等数据库收录！ |
|
