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会计分期假设
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会计分期假设
Encyclopedia
管理学
〔会计假设〕
释
time-period assumption
会计分期假设
将一个企业持续不断的经营活动人为地划分为一个个首尾相连的、长短相同的期间,确定期间界限的活动。又称会计期间假设。
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