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国有大中型商业企业如何加快推行《企业会计制度》,以及如何处理在推行中所遇到的具体会计核算问题,这已成为十分现实的问题。基于此,本文拟对此作些探讨。
How to speed up the implementation of “enterprise accounting system” by state-owned large and medium-sized commercial enterprises and how to deal with the specific accounting problems encountered during the implementation has become a very real problem. Based on this, this article intends to make some discussion.