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| Author: | Xiao, Lazhen |
| Title: | A comparative analysis of two kinds of assets-liability business accounting (original in Chinese) |
| Journal: | Journal of Zhongnan University of Finance and Economics (c)
1998 : 3, p.85-88 |
| Index terms: | ASSETS AND LIABILITIES |
| Language: | chn |
| Abstract: | Because of the different accounting objectives, there exist many differences between accountant accounting and national economic reckoning. The latter can not use directly the data provided by the former. To make the accountant accounting data used to a maximum in the national economic reckoning, it is necessary for us to know the differences between them so as to seek a way of narrowing them. This paper tries to study assets-liability business accounting which is one of the common contents of these two kinds of accounting, focusing on the differences between these two kinds of assets-liability business accounting in such aspects as basic concepts, aim of accounting, fundamentals, contents of accounting and accounting method. |
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