| 一种新的会计核算模式的探讨 |
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| 引用本文： | 杨成文,丛爱红.一种新的会计核算模式的探讨[J].山东科技大学学报(社会科学版),2001,3(2):58-61. |
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| 作者姓名： | 杨成文 丛爱红 |
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| 作者单位： | 山东农业大学经济管理学院,山东,泰安,271018 |
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| 摘 要： | 新的会计核算模式独立设计并运用借贷附加记账方法,将账户分为借、贷、借附、贷附四个方面,集传统历史成本会计与重置成本/不变币值会计于一身,运用一套账簿资料,同时编制出传统历史成本会计和重置成本/不变币值会计两套会计报表.
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| 关 键 词： | 传统历史成本会计 重置成本会计 会计核算模式 |
| 文章编号： | 1008-7699(2001)02-0058-04 |
| 修稿时间： | 2000年8月1日 |
A Research on a New Accounting Model |
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| YANG Cheng-wen,CONG Ai-hong.A Research on a New Accounting Model[J].Journal of Shandong University of Sciences & Technology(Social Science),2001,3(2):58-61. |
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| Authors: | YANG Cheng-wen CONG Ai-hong |
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| Abstract: | The traditional way is complicated and inexact to gain the information of replacement cost/stabilized accounting by adjusting the historical cost accounting records. The new accounting model combines replacement cost/stabilized accounting with historical cost accounting by changing accounting structure so as to report historical cost accounting and replacement cost/stabilized accounting information simultaneously. |
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| Keywords: | the historical cost accounting the cost/stabilized accounting accounting model |
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