Bo Xu, Yong Xu, Jiaqing Liang, Chenhao Xie, Bin Liang, Wanyun Cui, and Yanghua Xiao. CN-DBpedia: A Never-Ending Chinese Knowledge Extraction System. In International Conference on Industrial, Engineering and Other Applications of Applied Intelligent Systems, pp. 428-438. Springer, Cham, 2017.
| 中文名 | 财务会计概念框架 | |
| 作用 | 用来评估现有的会计准则 | |
| 属性 | 理论体系 | |
| 释义 | 阐释整个会计报表的主要导向 |
| 标签 | 社会 |