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Reflection on the Current Division of Accounting Factors
Author(s): 
Pages: 30-32
Year: Issue:  1
Journal: JOURNAL OF JIANGSU POLYTECHNIC UNIVERSITY SOCIAL SCIENCE EDITION

Keyword:  会计要素分类改进;
Abstract: 我国企业会计制度将会计对象划分为六大会计要素,这种分法存在着一些逻辑错误,它使得会计科目表的类别名称与会计要素的名称前后不能连贯统一,缺乏严密性、合理性.本文针对这些逻辑错误进行分析和探讨,进而提出改进会计要素划分方法的建议.
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