动态会计要素
动态会计要素-
动态会计要素划分的国际比较与借鉴
International Comparison of Dynamic Accounting Elements Demarcation and the Inspiration
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以资产负债表中的非正常项目为切入点，从静态会计要素和动态会计要素的变化中审视了这一问题。
This paper discusses the problem from " unusual " items of balance sheet and examines closely by analyzing the changes of static and dynamic accounting key elements .