賬戶(hù)的對(duì)應(yīng)關(guān)系通過(guò)記賬憑證上所載明的會(huì)計(jì)分錄加以表現(xiàn),反映資產(chǎn)、負(fù)債和權(quán)益的對(duì)應(yīng)增減變動(dòng)。所謂奇異的對(duì)應(yīng)關(guān)系是指不正常地反映經(jīng)濟(jì)業(yè)務(wù)全貌,破壞了賬戶(hù)正常的對(duì)應(yīng)關(guān)系,因而未真實(shí)準(zhǔn)確地反映經(jīng)濟(jì)活動(dòng)的資金變化。發(fā) (共 340 字) [閱讀本文] >>