L.A.object influences B.L.A.elements,the dissertation re-establishes B.L.A.elements,including liquidation asset,liquidation liability and liquidation net income.Under liquidation net income ...

 
  • 然后在研究破产清算条件下会计对象变化及其对会计要素影响的基础上,重构了破产清算会计要素体系:清算资产、清算负债和清算净损益。
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