节点文献
数字资产核算
A discussion on digital property
【摘要】 本文介绍了数字资产的产生及特点,重点论述在目前会计制度下,数字化商品作为费用核算和在现有资产帐户下核算的缺陷,并对其如何进行会计核算提出相关建议。
【Abstract】 This text introduces the creation and characteristics of the digital property, mainly discusses the limitation of this numeral merchandise when counted as expense and in the existing assets account under currently the accounting system. Besides, the article puts forward some related suggestions about how to carry on accountancy check
- 【文献出处】 财会通讯(学术版) ,Communication of Finance and Accounting(Academy Version) , 编辑部邮箱 ,2006年02期
- 【分类号】F275
- 【被引频次】6
- 【下载频次】360