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The simple account check of customer asset
Author(s): ZHOU Lei, SHANG Qiufen
Pages: 373-
377
Year: 2004
Issue:
4
Journal: Journal of Northwest Institute of Textile Science
Keyword: customer asset; account check; value;
Abstract: It is expounded that the customer is a kind of asset, and it is similar to the intangible asset. On this basis, the feasibility of (customer) asset account check is proved, and the simple account procedure of customer asset is dealt with. The influence on financial statement when customer asset was added to traditional account is expatiated. The result shows that we can easily and clearly find out the impact of customer's assets on (enterprise) from the balance sheet, and customer assets resources can be fully developed and utilized.
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