會(huì)計(jì)主體
會(huì)計(jì)百科

        財(cái)務(wù)會(huì)計(jì)的基本假設(shè)或基本前提之一,會(huì)計(jì)為之服務(wù)的特定單位。要開展會(huì)計(jì)工作,首先應(yīng)當(dāng)明確會(huì)計(jì)主體,即明確會(huì)計(jì)人員的立足點(diǎn),解決為誰(shuí)記賬、算賬、報(bào)賬的問(wèn)題。會(huì)計(jì)人員只為特定的會(huì)計(jì)主體記賬并編制會(huì)計(jì)報(bào)表。每一會(huì)計(jì)主    （本文共 449 字 ）     [閱讀本文] >>