| 财政总预算会计教学中的几个难点问题探讨 |
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| 引用本文： | 陈益云.财政总预算会计教学中的几个难点问题探讨[J].衡阳师专学报,2011(1):148-150. |
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| 作者姓名： | 陈益云 |
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| 作者单位： | 东莞理工学院城市学院,广东东莞523106 |
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| 摘 要： | 文章分析了财政总预算会计教学过程中所遇到的难题,并对这些难题进行了分析和探讨,以使抽象的知识变得通俗易懂。
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| 关 键 词： | 财政总预算 会计 教学实践 收付实现制 |
On Several Tricky Issues in the Teaching Process of Total Budge Accounting |
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| Chen Yi-yun.On Several Tricky Issues in the Teaching Process of Total Budge Accounting[J].Journal of Hengyang Normal University,2011(1):148-150. |
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| Authors: | Chen Yi-yun |
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| Institution: | Chen Yi-yun(City College of Dongguan University of Technology,Dongguan Guangdong 523106,China) |
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| Abstract: | The article analyzes some tricky issues encountered in the teaching process of the total budget accounting.The analysis and discussion are conducted through the way of combing theories with practice to make the abstract theoretical expertise become easier to understand. |
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| Keywords: | total budge accounting teaching practice cash basis |
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