摘要
本文主要从组成内容、会计核算的前提和原则 ,各会计要素。
The article analyzes the similarities and differences of two accounting systems from the components , premises and principles of accounting calculation , essential elements of accounting ,accounting item and financial accounting report etc.
出处
《河北建筑科技学院学报（社会科学版）》
2002年第2期36-38,共3页
Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition)
