| 电话月租费的会计性质探析 |
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| 引用本文： | 张小件.电话月租费的会计性质探析[J].徐州工程学院学报,2005,20(4):34-35. |
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| 作者姓名： | 张小件 |
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| 作者单位： | 徐州市委组织部,江苏,徐州,221003 |
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| 摘 要： | 本文从分析电话月租费的会计性质入手，从理论上说明电话月租费缺乏价值基础，指出它的存在不利电信行业自身的发展。从而得出电话月租费应予取消的逻辑结论。
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| 关 键 词： | 电话月租费 会计性质 价值基础 |
| 文章编号： | 1673-0704（2005）04-0034-02 |
| 收稿时间： | 2004-10-28 |
| 修稿时间： | 2004年10月28 |
Analysis of Telephone Rental with a View of Accounting |
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| ZHANG Xiao-jian.Analysis of Telephone Rental with a View of Accounting[J].Journal of Xuzhou Istitute of Technology,2005,20(4):34-35. |
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| Authors: | ZHANG Xiao-jian |
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| Abstract: | Through the analysis of telephone rental with a view of accounting, the article studies the fact that the telephone rental has few value in theory, and points out that it is disadvantageous to the development of telecommunication industry. Thus, there goes the conclusion that telephone rental should be cancelled. |
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| Keywords: | telephone rental accounting |
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