This paper discussed the concept and contents of environment cost, gave examples about the accounting of environment cost in the papermaking enterprises, had the conclusion that the accounting of environment cost can be made in subsidiary accounts accounting to the base of financial accounting.

  • 本文探讨了环境成本的涵义及其核算内容;并以造纸企业为例,认为企业可以在原财务会计核算的基础上,通过增设二级会计科目,即可进行环境成本核算。

  • 互联网摘选 2025-01-20 17:19:36

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