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充分利用已掌握的《企业会计制度》和旧会计准则,通过比较新旧会计准则的异同,提高学习效率,有利于正确理解新会计准则
Making full use of the already-held “Enterprise Accounting System” and the old accounting standards, by comparing the similarities and differences between the old and the new accounting standards to improve the learning efficiency, which is conducive to a correct understanding of the new accounting standards