會(huì)計(jì)確認(rèn)
會(huì)計(jì)

        指按一定標(biāo)準(zhǔn)辨認(rèn)和確定發(fā)生的經(jīng)濟(jì)業(yè)務(wù)是否可以作為會(huì)計(jì)要素進(jìn)入會(huì)計(jì)核算系統(tǒng)的過(guò)程。會(huì)計(jì)確認(rèn)包括會(huì)計(jì)記錄的確認(rèn)和編制會(huì)計(jì)報(bào)表的確認(rèn)。會(huì)計(jì)記錄時(shí)的確認(rèn),主要是解決會(huì)計(jì)的記錄問(wèn)題:首先,對(duì)發(fā)生的經(jīng)濟(jì)業(yè)務(wù),應(yīng)辨認(rèn)其是否    （本文共 370 字 ）     [閱讀本文] >>