| 会计政策变更下坏帐准备的处理 |
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| 引用本文： | 马珩,张成,张连蕊.会计政策变更下坏帐准备的处理[J].承德职业学院学报,2002(1). |
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| 作者姓名： | 马珩 张成 张连蕊 |
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| 作者单位： | 承德民族职业技术学院
(马珩，张成)，承德民族职业技术学院(张连蕊) |
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| 摘 要： | 会计政策变更直接影响着会计信息的可比性。正确核算会计政策变更,对于保证会计信息质量有着重要意义。
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| 关 键 词： | 会计政策变更 坏帐准备 追溯 调整 |
The Handling of the Bad Accounts Preparation under the Changes of the Accounting Policy |
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| Ma Heng,Zhang Cheng,Zhang Lianrui.The Handling of the Bad Accounts Preparation under the Changes of the Accounting Policy[J].Journal of Chengde Vocational College,2002(1). |
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| Authors: | Ma Heng Zhang Cheng Zhang Lianrui |
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| Abstract: | The changes of accounting policy influence directly coruparison of accounting information correct business accounting the changes of accounting policy has important significance for guaranteeing quality of account-ing information. |
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| Keywords: | the changes of accounting policy bad accounts preparation date from adjust |
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