会计分期假设

网络periodicity;Time period assumption;Accounting Period Assumption;Accounting period

会计分期假设

1

合并会计使会计主体假设、会计分期假设松动。

Combination accounting enables The Accounting Entity Assumption and The Periodicity Assumption flexible .
2

从会计主体、持续经营、会计分期及货币计量假设四个方面对此变化与冲击做了详细探讨。

Detailed explorations have been conducted in this paper in terms of the four aspects , accounting entities , sustained management , accounting courses and currency calculation assumption .