摘要
以煤炭企业为例,确定业务分部及地区分部,设计相关明细账、账式和间接费用分配方法,完成分部报表项目的具体填制,为企业编制分部报表提供切实可行的思路和方法。
Enterprise accounting system requires subsection reports so that it can apply more useful information for report users on decision-making. Taking coal enterprises for examples, the essay designs interrelated subsidiary ledger and distribution methods of overhead expenses. It also carries out the filling of some items of subsection reports and offers some practical thoughts and methods for working on enterprises' subsection reports.
出处
《山东工商学院学报》
2003年第5期87-91,共5页
Journal of Shandong Technology and Business University
基金
中国矿业大学课程建设与教改项目(0239)
