【摘要】 现时价值会计直接影响着企业的损益核算。用“收益费用中心观”和“资产负债中心观”相结合的“混合中心观”核算的损益 ,更适用于使用目的 ,更有利用价值。更多还原

【Abstract】 The present-value-accountancy has a direct impact on the loss-and-gain accounting of an enterprise.The loss and gain accounted with the"dual-combination centralized concept",which is produced by the"income-expense centralized concept"combined with the"asset-debt centralized concept",is more applicable to use.Therefore,it is of greater value to practical operation.更多还原