| 合并报表存货中未实现内部销售利润抵销的探讨 |
| |
| 引用本文： | 刘曜,高利容.合并报表存货中未实现内部销售利润抵销的探讨[J].重庆邮电学院学报(社会科学版),2002,3(2):28-29. |
| |
| 作者姓名： | 刘曜 高利容 |
| |
| 作者单位： | 重庆邮电学院 重庆400065
(刘曜)，重庆邮电学院 重庆400065(高利容) |
| |
| 摘 要： | 指出了财政部《合并会计报表暂行规定》中关于存货中所包含未实现内部销售利润的抵销处理不完善的地方 ,并提出了改进建议
|
| 关 键 词： | 合并报表 存货 内部利润 抵销 |
| 文章编号： | 1009-1289(2002)02-0028-02 |
| 修稿时间： | 1999年12月30日 |
Probing into Unattained Internal Sales Profits Offsets to Existing Goods in Merged Report Forms |
| |
| LIU Yao,GAO Li rong.Probing into Unattained Internal Sales Profits Offsets to Existing Goods in Merged Report Forms[J].Journal of Chongqing University of Posts and Telecommunications(Social Science Edition),2002,3(2):28-29. |
| |
| Authors: | LIU Yao GAO Li rong |
| |
| Abstract: | In this article, the author notes some imperfect point in the policy--Provisional Regulations of Merged Forms issued by the Ministry of Finance, namely, the handling of unattained internal sales profits offsets to existing goods, and then the author puts some suggestions for the improvement. |
| |
| Keywords: | Merged Report Forms Existing Goods Internal Profits Offset |
| 本文献已被 CNKI 等数据库收录！ |
