3.會(huì)計(jì)賬戶與會(huì)計(jì)科目有何關(guān)聯(lián)

會(huì)計(jì)科目與會(huì)計(jì)賬戶是兩個(gè)既有區(qū)別又有聯(lián)系的概念,其聯(lián)系表現(xiàn)在兩者都是對(duì)會(huì)計(jì)對(duì)象具體內(nèi)容進(jìn)行分類,都說(shuō)明一定的經(jīng)濟(jì)業(yè)務(wù)內(nèi)容。同一名稱的會(huì)計(jì)科目與會(huì)計(jì)賬戶反映的經(jīng)濟(jì)業(yè)務(wù)相同。兩者的區(qū)別在于,會(huì)計(jì)科目只是經(jīng)濟(jì)業(yè)務(wù) ......（本文共 287 字 ）     [閱讀本文] >>