浅谈应收票据核算理论与实务的差异及对策
천담응수표거핵산이론여실무적차이급대책
Brief talk on the difference between the notes receivable accounting theory and its practice and some countermeasures
  • 万方数据
    南京广播电视大学学报 남경엄파전시대학학보
    JOURNAL OF NANJING RADIO & TV UNIVERSITY
    2014年 3期 42-46 ,共5页

    廖荣华

    료영화

    应收票据%核算%理论与实务差异%对策 應收票據%覈算%理論與實務差異%對策
    응수표거%핵산%이론여실무차이%대책
    随着市场经济的不断发展,特别是资本市场的不断完善,商业汇票越来越被广泛使用.文章以应收票据为侧重点,阐述了应收票据理论与实务的处理,重点剖析了二者之间的差异,并提出了相应的对策.
    수착시장경제적불단발전,특별시자본시장적불단완선,상업회표월래월피엄범사용.문장이응수표거위측중점,천술료응수표거이론여실무적처리,중점부석료이자지간적차이,병제출료상응적대책.
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