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新出台的《企业会计制度》已从2001年1月1日起暂在股份有限公司范围内执行。该制度不是对现行行业会计制度的简单相加,主要是依据《股份有限公司会计制度》为蓝本,并吸收了财政部近几年出台的十多项具体会计准则、国务院于2000年6月21日发布的《企业财务会计报告条例》和有关会计核算补充规定加以制定的。《企业会计制度》与《股份有限公司会计制度》相比较,虽然在具体内容上并没有多大差别,但在一些细小的地方还存在着不少差异,本文仅就两种会计制度中会计科目作一比较。笔者认为,新出台的《企业会计制度》中会计科目的变化主要表现在以下几个方面。一、总会计科目的数量有所增加
The newly issued “Enterprise Accounting System” has been implemented within the scope of a limited liability company from January 1, 2001. This system is not a simple addition to the current accounting system in the industry. It is mainly based on the “Accounting System for Stock Company Limited” and absorbs more than 10 specific accounting standards promulgated by the Ministry of Finance in recent years. The State Council on June 21, 2000 Day “issued by the” Regulations on Enterprise Financial Accounting Report “and the supplementary provisions related to accounting to be developed. Although there are not many differences in the specific content between the ”enterprise accounting system“ and the ”accounting system of the joint stock limited company“, there are still some differences in some small places. This article only analyzes the accounting subjects in the two accounting systems A comparison. The author believes that the newly introduced ”Accounting System for Business" changes in accounting subjects mainly in the following areas. First, the total number of accounting subjects has increased