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shi zhi zhong yu xing shi zai hui ji zhong de yun yong
Author(s): 
Pages: 18-19
Year: Issue:  4
Journal: Qilu Zhusuan Tribune

Abstract: <正>一、实质重于形式原则在会计要素确认中的应用 一个经济事项或交易的发生要进入会计系统,首先要经过会计确认。会计确认就是把一个经济事项或交易正式作为会计要素予以认可的一种会计行为。
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