期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：544-548
出版社：University of Oradea
摘要：The assets and the contingent debts are elements that by the law¡¯s point of view cannot be included in
the company¡¯s patrimony and thus the book-keeping of these elements is realized with the
help of the special accounts.
In this paper we have expressed our point of view regarding the situations in which some patrimonial
elements are reflected in the balance accounts and the extra balance accounts also. As a result, we
tried to prove that the rule according to which the special accounts are destined to the contingent
elements is a false one.
