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由于财务报表编报格式和内容的要求由《企业会计准则——应用指南》具体规定,因此,笔者将财政部2006年11月发布的《企业会计准则——应用指南》与原来报表规定列报要求进行比较,分析其变化之处。一、资产负债表《企业会计准则——应用指南》对资产负债表的规定与原来报表相比,格式上去掉了“行次”一栏,内容上主要有以下变化:
As the requirements of the format and content of the preparation of financial statements are stipulated in the “Accounting Standards for Business Enterprises - Application Guide”, the author presents the “Accounting Standards for Business Enterprises - Application Guide” issued by the Ministry of Finance in November 2006 together with the original statements and regulations Ask for a comparison and analyze the changes. First, the balance sheet “Accounting Standards for Business Enterprises - Application Guide” The provisions of the balance sheet compared with the original report, the format removed the “line” column, the content of the following major changes: