As the accounting profession uses periodicity assumption and monetary sum method to process accounting data, it is hard for the corporate financial strategies to meet the need of the corporate business strategy.
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美
- 現行會(huì )計核算由于采用分期核算、匯總結算等方法 ,致使按會(huì )計核算時(shí)間制定的企業(yè)財務(wù)策略很難滿(mǎn)足企業(yè)戰略發(fā)展的要求。