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題 名 | 財務會計所用不同名詞一致化的芻議=Some Suggestions Concerning the Homogenization of Different Terms Utilized in Financial Accounting |
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作 者 | 張永恆; | 書刊名 | 中國行政 |
卷 期 | 63 1998.02[民87.02] |
頁 次 | 頁1-9 |
分類號 | 495.78 |
關鍵詞 | 財務會計; 名詞; |
語 文 | 中文(Chinese) |
中文摘要 | 財務會計所用的一些個別會計科目與會計事物,常被會計界以不同的名詞稱之。 此種情形可能會造成對學習財務會計的人士及企業財務報表的讀者,在理解上的困難。 本專論選擇五種具規範性的財務會計出版物,再在此等出版物中易滋生不同名詞之三處所, 對上述情形進行調查。結果發現此等情形宜予改善,並提示若干合宜的名詞以供參考。本專 論進而從實用與理論的觀點,討論宜將不同名詞加以一致化的必要性。最後,本專論提出四 項建議,以期達到不同名詞一致化的目標。 從事本研究的目的,係將其結果供會計界先進與同仁參考之用,並籲請有關人士正視財務會 計使用不同名詞的問題,徐謀改善之道。 |
英文摘要 | Accounting accounts and objects used by financial accounting are often called different terms by the accounting profession. This situation may create difficulties of understanding for the students of financial accounting and readers of financial reporting. This article has selected five binding publications on financial accounting and investigated the above-mentioned situation in three places of these publications that are likely to give rise to the different terms. Having discovered that the situation needs to be improved, it indicates some appropriate terms in hopes that they may have some reference value. It discusses the necessity of homogenizing the different terms from both theoretical and practical standpoints. Finally, it makes four suggestions with a view to achieving the goal of homogenizing the different terms. The purpose of conducting this study is to offer its results for the reference of my seniors and colleagues in the accounting profession. Another purpose is to call on all the parties concerned to confront the problem of different terms used by financial accounting so as to find ways to imporve on it gradually. |
本系統中英文摘要資訊取自各篇刊載內容。