摘要
探讨了企业改制时的会计处理问题,包括建账的总体工作顺序以及企业改制几个特殊问题的账务处理。
This paper probes into the problem of the account treatment of the system-reformed enterprise including the subsequence of the general works in the account establishment, and the account treatment of several special problems in the system-reformed enterprise.
出处
《科技情报开发与经济》
2007年第8期208-209,共2页
Sci-Tech Information Development & Economy
关键词
企业改制
账务处理
会计分录
system reform of enterprise
account treatment
accounting entry