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财政部于2006年2月15日颁布了修订后的会计准则。在这次修订的准则中,《企业会计准则——存货》与修订前的存货准则相比有很大的变化。文章就这一变化首先阐述了新企业会计准则出台的必要性,在此基础上,分别从新旧存货准则总体结构差异和具体内容差异两方面进行了比较分析,最后指出了我国新存货准则体系在实施过程中可能遇到的问题,并提出解决问题的思路,以期对会计人员对新准则的理解与使用提供帮助。
The Ministry of Finance promulgated the revised accounting standards on February 15, 2006. In this revised standard, there are substantial changes in the ASBE-Inventories compared to the pre-revision inventory criteria. This article first expounds the necessity of new accounting standards for business enterprises. On this basis, it makes a comparative analysis on the differences between the overall structure of new and old stock standards and the differences in specific contents respectively. Finally, it points out that the new stock criterion system in our country Problems encountered in the process of implementation, and put forward ideas to solve the problems, with a view to accounting personnel to help understand the new guidelines and use.