財(cái)務(wù)會(huì)計(jì)
商業(yè)會(huì)計(jì)

        ①傳統(tǒng)的會(huì)計(jì)實(shí)務(wù)。亦稱傳統(tǒng)會(huì)計(jì)、普通會(huì)計(jì)或外部會(huì)計(jì)。以根據(jù)成文或不成文的公認(rèn)會(huì)計(jì)準(zhǔn)則產(chǎn)生傳統(tǒng)的資產(chǎn)負(fù)債表、損益表、財(cái)務(wù)狀況變動(dòng)表,為會(huì)計(jì)實(shí)體確認(rèn)財(cái)務(wù)成果,反映財(cái)務(wù)狀況,主要供會(huì)計(jì)實(shí)體之外的有關(guān)人員通用為目的    （本文共 754 字 ）     [閱讀本文] >>