| 长期债权及其会计处理 |
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| 引用本文： | 叶璋礼. 长期债权及其会计处理[J]. 淮北煤炭师范学院学报(自然科学版), 1997, 0(4) |
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| 作者姓名： | 叶璋礼 |
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| 摘 要： | 本文提出长期债权的概念，然后就其帐务处理及报表揭示进行了探讨．
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| 关 键 词： | 长期债权 会计处理 |
On the Long-term Claims and Its Accounting |
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| Ye Zhangli. On the Long-term Claims and Its Accounting[J]. Journal of Huaibei Coal Industry Teachers College(Natural Science edition), 1997, 0(4) |
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| Authors: | Ye Zhangli |
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| Affiliation: | Department of Mathematics |
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| Abstract: | This article puts forward the concept of long-term claims,then discusses its accounting and forms statement. |
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| Keywords: | long-term claims accounting |
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