| 以合同为对象细化债务核算 |
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| 引用本文： | 冯文钊. 以合同为对象细化债务核算[J]. 科技情报开发与经济, 2008, 18(29): 85-86 |
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| 作者姓名： | 冯文钊 |
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| 作者单位： | 中铁建设集团有限公司,北京,100040 |
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| 摘 要： | 分析了目前核算方法存在的问题,指出以合同作为切入点来分析经济业务,进一步细化会计科目设置,可以提高会计信息的质量。
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| 关 键 词： | 合同 核算方法 会计信息 |
Discussion on the Subdivision of the Debt Account with the Contract as the Object |
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| FENG Wen-zhao. Discussion on the Subdivision of the Debt Account with the Contract as the Object[J]. Sci-Tech Information Development & Economy, 2008, 18(29): 85-86 |
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| Authors: | FENG Wen-zhao |
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| Affiliation: | FENG Wen-zhao |
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| Abstract: | This paper analyzes some problems in current accounting method, and points out that the analysis on economic business with the starting point of the contract to make the subdivision of setting the account titles can improve the quality of accounting information. |
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| Keywords: | contract accounting method accounting information |
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