用會(huì)計(jì)特定的認(rèn)識(shí)模式和測定方法加以對象化,并被會(huì)計(jì)法律規(guī)范所確認(rèn)的現(xiàn)實(shí)。在會(huì)計(jì)事務(wù)活動(dòng)中一項(xiàng)具體的經(jīng)濟(jì)業(yè)務(wù)在變成會(huì)計(jì)法律事實(shí)的時(shí)候,使之確認(rèn)會(huì)計(jì)事實(shí)的法律規(guī)范已經(jīng)作為前提條件先于會(huì)計(jì)事實(shí)而存在了。但法律規(guī)范......(本文共 323 字) [閱讀本文] >>