| 从损益核算的角度审视现时价值会计 |
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| 引用本文： | 赵丽萍,裴小平. 从损益核算的角度审视现时价值会计[J]. 山西青年管理干部学院学报, 2002, 15(1): 43-45 |
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| 作者姓名： | 赵丽萍 裴小平 |
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| 作者单位： | 1. 山西经济管理干部学院,财会系,山西,太原,030012
2. 山西青年管理干部学院,经济管理系,山西,太原,030001 |
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| 摘 要： | 现时价值会计直接影响着企业的损益核算。用“收益费用中心观”和“资产负债中心观”相结合的“混合中心观”核算的损益 ,更适用于使用目的 ,更有利用价值。
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| 关 键 词： | 损益核算 现时价值会计 混合中心观 |
| 文章编号： | 1008-8997(2002)01-0043-03 |
| 修稿时间： | 2001-12-12 |
Studying Present-value-Accountancy from the Angle of Loss and Gain. |
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| ZHAO Li-ping,PEI Xiao-ping. Studying Present-value-Accountancy from the Angle of Loss and Gain.[J]. Journal of Shanxi College For Youth Administrators, 2002, 15(1): 43-45 |
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| Authors: | ZHAO Li-ping PEI Xiao-ping |
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| Abstract: | The present-value-accountancy has a direct impact on the loss-and-gain accounting of an enterprise.The loss and gain accounted with the"dual-combination centralized concept",which is produced by the"income-expense centralized concept"combined with the"asset-debt centralized concept",is more applicable to use.Therefore,it is of greater value to practical operation. |
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| Keywords: | the loss-and-gain accounting the present-value-accountancy the dual-combination centralized concept |
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