| 会计估计、会计估计变更的审计 |
| |
| 引用本文： | 周晓燕.会计估计、会计估计变更的审计[J].山东商业职业技术学院学报,2012,12(1):15-17. |
| |
| 作者姓名： | 周晓燕 |
| |
| 作者单位： | 山东司法警官职业学院,山东济南,250014 |
| |
| 摘 要： | 随着一个国家社会生产力的发展，会计在日常经济生活中的作用将日益显著。作为会计知识的一部分，会计估计及会计估计的变更，在整个会计体系中的作用也就越来越重要了。如何正确使用会计估计、会计估计的变更，如何加强会计估计变更的审计便成为会计工作的重中之重。
|
| 关 键 词： | 会计 会计估计 审计 |
Accounting Estimates and Changes in Accounting Estimates of the Audit |
| |
| ZHOU Xiao-yan.Accounting Estimates and Changes in Accounting Estimates of the Audit[J].Journal of Shandong Institute of Commerce and Technology,2012,12(1):15-17. |
| |
| Authors: | ZHOU Xiao-yan |
| |
| Institution: | ZHOU Xiao-yan(Shandong Justice Police Vocational College,Jinan,Shandong 250014,China) |
| |
| Abstract: | Accounting as a special economic management,with the development of social productive forces of a country,national economy develops rapidly.Accounting in daily economic life plays an increasingly important role.The accounting estimates as part of the knowledge of accounting,with the company’s rapid economic development,with the ever-changing economic environment,with the listed company’s rapid economic development,accounting estimates,and changes in accounting estimates,in the role of the accounting system are getting more and more important.Therefore,the proper use of accounting estimates,changes in accounting estimates,how to strengthen the audit of changes in accounting estimates will become among the most important of accounting. |
| |
| Keywords: | accounting accounting estimates audit |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
