期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2007
卷号：1
期号：9
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：This article wants to promote a point of view concerning the registration and accounting procedures, the amortization calculation and the deduction of the expenses’ procedures regarding the amortization for young tree plantations and vineyards, in light of the national and international accounting and fiscal regulations.
关键词：registration; depreciation; amortization; accounting; young tree planations and;vineyards.
