| 《企业会计准则——债务重组》修订前后的差别探讨 |
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| 引用本文： | 张洪生,才英.《企业会计准则——债务重组》修订前后的差别探讨[J].辽宁工学院学报(社会科学版),2003,5(1):38-39. |
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| 作者姓名： | 张洪生 才英 |
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| 作者单位： | 锦州鑫华会计师事务所有限责任公司 辽宁锦州121000
(张洪生)，锦州市广播电视技术台 辽宁锦州121000(才英) |
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| 摘 要： | 本文对修订前后的《企业会计准则债务重组》进行对比 ,在债务重组的定义 ,范围界定 ,会计处理原则、方法及其体现的会计原则、理念等方面进行了比较研究
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| 关 键 词： | 企业 会计准则 债务重组 探讨 |
| 文章编号： | 1008-3391(2003)01-0038-02 |
| 修稿时间： | 2002年7月24日 |
An Approach to the Difference Between the Two Editions ofAccounting Norms for EnterprisesDebt Reorganization |
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| ZHANG Hong sheng,CAI Ying \,.An Approach to the Difference Between the Two Editions ofAccounting Norms for EnterprisesDebt Reorganization[J].Journal of Liaoning Institute of Technology(Social Science Edition),2003,5(1):38-39. |
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| Authors: | ZHANG Hong sheng CAI Ying \ |
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| Abstract: | The article has made a study on the definition of debt reorganization , its range demarcated , principles and methods of accounting disposal and its accounting principle and conception indicated , through comparing the content in the revised edition of accounting norms for enterprisesdebt reorganization with that in the original one. |
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| Keywords: | enterprise accounting norms debt reorganization investigation |
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