| 对会计方程式中负债项目的分析 |
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| 引用本文： | 胡长江.对会计方程式中负债项目的分析[J].河南科技大学学报(自然科学版),1996(1). |
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| 作者姓名： | 胡长江 |
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| 摘 要： | 本文是根据会计方程式中“负债”这一会计要素提出的两种思考，以论述它在理论上和企业经营中的应用价值．
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| 关 键 词： | 负债，信用，效应 |
Analysis of the Liability in Accountant Equation |
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| Hu Changjiang.Analysis of the Liability in Accountant Equation[J].Journal of Henan University of Science & Technology:Natural Science,1996(1). |
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| Authors: | Hu Changjiang |
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| Institution: | Industrial and Commerceal School |
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| Abstract: | According to the liability in accountant equation,the paper advances two advices to commettheir applied value in terms of theory and in factory management. |
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| Keywords: | Liability Credit Action |
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