摘要
从会计模式、公司会计法律规范、会计准则、帐务处理程序、会计报表体系、会计实务主要特征等方面对中美会计理论和会计实务进行比较，并提出借鉴意见。
In this paper,accounting theory was compared with accounting practice between China and America in accounting model,firm accounting law,accounting standard,accounting treatment procedure,accounting statement system and main characteristics of accounting practice etc,and some suggestions for reference were put forward.
出处
《河北职业技术师范学院学报》
1999年第3期46-50,共5页
Journal of Hebei Vocation-Technical Teachers College
关键词
会计理论
会计实务
中国
美国
比较与借鉴
accounting theory,accounting practice,China,America,comparison and reference
