地方公営企業会計における資本と利益
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概要
- 論文の詳細を見る
Accounting systems of a local public enterprise should be reformed to a fund accouting system. That doesn't express a correct appearance of a local public enterprise. As an accounting system of a physical capital maintenance is performed, a shift to fund accounting system is necessary. It should be done a physical capital maintenance accounting and can execute duty of a local public enterprise.
- つくば国際大学の論文
- 1997-03-25