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会计制度和准则与投资的比较
引用本文:孙玉英.会计制度和准则与投资的比较[J].兵团职工大学学报,1999(3).
作者姓名:孙玉英
作者单位:五家渠兵团职工大学函授部!五家渠831300
摘    要:企业会计准则和行业会计制度均对企业的投资核算作出了明确的规定,通过有关规定的比较,能使企业正确进行会计投资核算,发挥会计的核算监督作用。

关 键 词:会计准则  会计制度  投资

Comparision Between Accounting System,Principles and Investment
Sun Yuying.Comparision Between Accounting System,Principles and Investment[J].Journal of Bingtuan Staff Members University,1999(3).
Authors:Sun Yuying
Abstract:Bussiness accounting standards and trade accounting system both have specific regulations about the bussiness investment accounting. By comparing the relative accounting regulations, Enterprises will correctly make accounting investment and further develop accounting's supervisory role.
Keywords:accounting principles  accounting system  investmet
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