| 以集合论指导会计帐户分类 |
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| 引用本文： | 邓先礼 周敏. 以集合论指导会计帐户分类[J]. 汕头大学学报(自然科学版), 2000, 15(1): 91-93,96 |
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| 作者姓名： | 邓先礼 周敏 |
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| 作者单位： | 汕头大学!汕头.515063 |
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| 摘 要： | 本文应用集合论的原理，讨论了对会计帐户正确分类的基本原则，指出了当前在会计帐户分类中存在的主要问题及其解决意见．
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| 关 键 词： | 集合论 帐户 分类 |
Account classification by means of the set theory |
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| Deng Xianli,Zhou Min. Account classification by means of the set theory[J]. Journal of Shantou University(Natural Science Edition), 2000, 15(1): 91-93,96 |
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| Authors: | Deng Xianli Zhou Min |
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| Affiliation: | Finance Department . Shantou University. Shantou. 515063; Two-One-Two Project Office. Shantou University. Shantou. 515063 |
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| Abstract: | In this paper the principle of the set theory is applied to investigate into the fundamentals for a proper classification of accounts. Also, the main problems existing in account classification are pointed cut, with remarks on solution to them . |
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| Keywords: | set theory account classification |
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