期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：1
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The accountants role advanced with the evolution of the accounting. The profession of the accountant-economist and the accounting occupy from a long time ago a major responsability in the process of the capital engaged. The profitability of an affair, the credit of the parteners and the financial reliability of the entreprise are identified through the calculation of the accounting.
