一、股份制试点企业应按照《企业会计准则》规定的会计原则进行会计核算。下列问题从7月1日开始,应改按新的行业会计制度执行:(一)会计核算应当遵循谨慎原则的要求,合理核算可能发生的费用和损失。(二)在外汇调剂市场买入、卖出外币业务的核算,比照新的行业会计制度的有关规定执行。 First, the joint-stock pilot enterprises should conduct accounting in accordance with the accounting principles stipulated in the “Accounting Standards for Business Enterprises.” The following issues starting from July 1st, should be implemented in accordance with the new industry accounting system: (A) accounting should follow the requirements of the precautionary principle, a reasonable accounting of possible costs and losses. (2) Accounting for the purchase and sale of foreign currency transactions in the foreign exchange swap market shall be conducted in accordance with the relevant provisions of the new industry accounting system.