财经论丛
財經論叢
재경론총
Collected Essays On Finance and Economics
2011年
1期
91~94
,共null页
IT环境 损益类会计科目改革 利润表编制
IT環境 損益類會計科目改革 利潤錶編製
IT배경 손익류회계과목개혁 리윤표편제
environment of IT; innovation of income and losses accounts; the compilation of income statement
从现代信息技术特点出发,论述损益类会计科目改革的必要性、损益类科目改革的基本原理,说明损益类科目改革的具体思路,阐述利润表编制方法的优化,提出在信息化环境下利润表编制优化的方法,为有效实施企业会计准则奠定基础。
從現代信息技術特點齣髮,論述損益類會計科目改革的必要性、損益類科目改革的基本原理,說明損益類科目改革的具體思路,闡述利潤錶編製方法的優化,提齣在信息化環境下利潤錶編製優化的方法,為有效實施企業會計準則奠定基礎。
종현대신식기술특점출발,논술손익류회계과목개혁적필요성、손익류과목개혁적기본원리,설명손익류과목개혁적구체사로,천술리윤표편제방법적우화,제출재신식화배경하리윤표편제우화적방법,위유효실시기업회계준칙전정기출。
The paper based on IT environment,discussies the essentiality of the innovation of income and losses accounts,expatiaties the fundamentals of the innovation of income and losses accounts.It puts forward the innovation of income and losses accounts,optimizes the compilation of income statement,brings forward the proposal of the implement of Enterprise＇s Accounting Standard under the environment of IT
