會(huì)計(jì)假設(shè)
會(huì)計(jì)

        又稱(chēng)“會(huì)計(jì)前提”。是指在特定的經(jīng)濟(jì)環(huán)境下決定會(huì)計(jì)運(yùn)行和發(fā)展的基本前提。它是人們?cè)陂L(zhǎng)期的會(huì)計(jì)實(shí)踐中,逐步認(rèn)識(shí)總結(jié)而成的。只有規(guī)定了這些會(huì)計(jì)假設(shè),會(huì)計(jì)工作才能得以正常地進(jìn)行下去。社會(huì)主義市場(chǎng)經(jīng)濟(jì),為會(huì)計(jì)的完善和    （本文共 615 字 ）     [閱讀本文] >>