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  <titleInfo>
    <title>会计学基础 [专著]</title>
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  <titleInfo type="translated">
    <title>Cơ sở kế toán học</title>
  </titleInfo>
  <name type="personal">
    <namePart>Tôn, Lệ Hồng</namePart>
  </name>
  <name type="personal">
    <namePart>Vương, Doãn Bình</namePart>
  </name>
  <name type="personal">
    <namePart>孙丽红 主编</namePart>
  </name>
  <name type="personal">
    <namePart>王允平 (1942.4~) 主编</namePart>
  </name>
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  <originInfo>
    <place>
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    </place>
    <place>
      <placeTerm type="text">北京</placeTerm>
    </place>
    <publisher>经济科学出版社</publisher>
    <dateIssued>2004</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">chi</languageTerm>
  </language>
  <physicalDescription>
    <extent>345页 ; 23 cm.</extent>
  </physicalDescription>
  <abstract>该书介绍了会计学的基本理论和基本方法、基本技能，阐述了会计的本质、概念、对象，会计的职能、会计的作用、任务，会计的基本特征等内容。 </abstract>
  <note type="statement of responsibility">王允平，孙丽红主编 </note>
  <note>教育部管理类专业主干课程推荐教材中央财经大学会计学科重点系列教材 </note>
  <subject authority="lcsh">
    <topic>会计学</topic>
  </subject>
  <subject authority="lcsh">
    <topic>会计学 -- 高等学校 -- 教材</topic>
  </subject>
  <subject>
    <topic>Giáo dục đại học</topic>
  </subject>
  <subject>
    <topic>Kế toán</topic>
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  <classification authority="ddc" edition="14">657</classification>
  <identifier type="isbn">7505839209</identifier>
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    <recordIdentifier>VNU120132128</recordIdentifier>
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