基于T型账户解析《基础会计》利润分配的会计处理
기우T형장호해석《기출회계》리윤분배적회계처리
Analysis on Accounting Treatment of Basic Accounting Profit Distribution Based on T-type Accounts
  • 万方数据
    价值工程 개치공정
    VALUE ENGINEERING
    2014年 9期 134-134,135 ,共2页

    黄秀南

    황수남

    T型账户%利润分配%会计处理 T型賬戶%利潤分配%會計處理
    T형장호%리윤분배%회계처리
    T-type accounts%profit distribution%accounting treatment
    利用T型账户这一辅助手段对利润分配的会计处理进行分析和计算，这样既可以把抽象转化为形象，又使学生容易接受，取得事半功倍的效果。
    이용T형장호저일보조수단대리윤분배적회계처리진행분석화계산，저양기가이파추상전화위형상，우사학생용역접수，취득사반공배적효과。
    Using T-type accounts to analyze and calculate the accounting treatment of profit distribution can transfer an abstract into image, also allows students to easily accept, then gets a multiplier effect.
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