| 高校与企业对外投资会计处理的比较 |
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| 引用本文： | 刘宁.高校与企业对外投资会计处理的比较[J].重庆职业技术学院学报,2006,15(3):61-62. |
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| 作者姓名： | 刘宁 |
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| 作者单位： | 西南大学,国有资产管理处,重庆,400715 |
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| 摘 要： | 从高等学校与企业对外投资的目的和形式、对外投资的资金来源和对外投资成本及收益确认标准等方面在会计核算与账务处理上进行比较。
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| 关 键 词： | 高校 企业 会计 对外投资 |
| 文章编号： | 1672-0067（2006）03-0061-02 |
| 收稿时间： | 2006-03-30 |
| 修稿时间： | 2006年3月30日 |
Comparation of the Accounted Management for the Foreign Investment Between Higher Schools and Enterprises |
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| LIU Ning.Comparation of the Accounted Management for the Foreign Investment Between Higher Schools and Enterprises[J].Journal of Chongqing Vocational& Technical Institute,2006,15(3):61-62. |
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| Authors: | LIU Ning |
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| Abstract: | This paper aims to point out the result of the comparation of the accounted management for the foreign in-vestment between higher schools and enterprises from the purpose,type,capital resource,investment cost and benefits standards of their foreign investment. |
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| Keywords: | higer schools enterprises accounting foreign investment |
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