摘要
铁路运输企业会计是以铁路运输企业为会计主体的一种行业会计。铁路运输企业有不同于工商企业和其他运输企业的特点,这就决定了其会计信息质量要求与工商企业和其他运输业的会计信息质量要求不同,有其独特性。
The railway transport enterprise accounting is an industry accounts which take the railway transport enterprise as the main body. The railway transport enterprise is differ- ent from industrial and commercial enterprises and other transportation enterprise features, which determines the quality of accounting information, the accounting information quality and the industrial and commercial enterprises and other transportation requirements are different, has its own unique characteristics.
出处
《北方经贸》
2013年第8期115-116,共2页
Northern Economy and Trade
关键词
铁路运输企业
会计核算
会计信息
railway transportation
quality of accounting information
Study
