具体会计准则的分类我们已经有条件在一个更高的起点上，对具体准则作出具体设计，形成一个相对严密的体系。具体会计准则分为三大类：第一类为各行业共同经济业务的准则，如应收款项、应付款项、存货、投资、固定资产、无形资产等；第二类是有关特殊经济业务的准则，其中... Classification of specific accounting standards We have the conditions at a higher starting point, the specific guidelines for the specific design, the formation of a relatively tight system. Specific accounting standards are divided into three categories: the first category for the common economic business sectors of the guidelines, such as accounts receivable, payables, inventories, investments, fixed assets, intangible assets, etc .; the second category is for special economic business Guidelines, where ...