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由深圳市财政局会计管理处组织编写的《深圳特区会计改革与实务》一书,即将由中国财政经济出版社出版。该书是“深圳特区会计改革”的配套书,书中立足特区经济坏境、借鉴西方会计有益的理论和方法,在总结特区会计改革实践经验的基础上,探索、总结和发展了深圳特区会计理论和方法以及现阶段特区会计改革的重点选择。全书共16章,约30万字。主要内容包括:经济特区会计改革的意义、目标,会计模式及改革的主要内容;经济特区会计准则;新旧会计科目;资本、借款、外汇、投资、存货、成本、销售、利润的核算;解散和
The book “Accounting Reform and Practice in Shenzhen Special Economic Zone” compiled by the Accounting Administration of Shenzhen Municipality will be published by China Financial and Economic Publishing House. The book is “Shenzhen SAR accounting reform,” the supporting book, the book based on the SAR economic recession, learn from the theory and method of Western accounting useful, summarize the practice of accounting reform in the SAR, based on the exploration, summarize and develop the Shenzhen Special Economic Zone Theory and method as well as the key choice of accounting reform in special zone at the present stage. The book consists of 16 chapters, about 30 words. The main contents include: the significance of the SEZ accounting reform, objectives, accounting model and the reform of the main contents; SEZ Accounting Standards; old and new accounting subjects; capital, loans, foreign exchange, investment, inventory, cost, sales, profit accounting; dissolution and