| 汇兑损益会计处理的比较研究 |
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| 引用本文： | 林钟高,张轶. 汇兑损益会计处理的比较研究[J]. 安徽工业大学学报, 1995, 0(4) |
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| 作者姓名： | 林钟高 张轶 |
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| 摘 要： | 本文首先界定了汇兑损益的实质，并就汇兑损益的会计处理进行了中外比较分析，最后提出了作者的意见，
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| 关 键 词： | 汇兑损益；递延法；即期确认法 |
Comparison and Study on the Accounting Disposal of the Exchange Gains and Losses |
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| Ling Zhonggao, Zhang Yi. Comparison and Study on the Accounting Disposal of the Exchange Gains and Losses[J]. Journal of Anhui University of Technology, 1995, 0(4) |
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| Authors: | Ling Zhonggao Zhang Yi |
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| Affiliation: | Economic Management Department |
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| Abstract: | |
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| Keywords: | s: Exchange gains and losses Deffed method Demond-to-affirm method. |
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