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财政部制定的《企业会计制度》已以财会(2000)25号文印发,执行范围等详见财政部(2001)11号文附件(附后)。最近,财政部又以财会(2001)7号文发布了无形资产,借款费用,租赁三项会计准则,同时对以前发布的现金流量表、债务重组、非货币性交易、投资和会计政策变更等五项会计准则作了修订,均自2001年1月1日起执行。
The “Accounting System for Business Enterprises” formulated by the Ministry of Finance has been promulgated in Document No. 25 of Finance and Accounting (2000) and the scope of its execution is set out in the attachment (attached) to Circular No. 11 of Ministry of Finance (2001). Recently, the Ministry of Finance also issued three accounting standards for intangible assets, borrowing costs and leasing with the guidance of Cai Kuai (2001) No. 7, and simultaneously issued and revised the previously released cash flow statements, debt restructurings, non-monetary transactions, changes in investment and accounting policies, etc. The five accounting standards have been revised, are from January 1, 2001 implementation date.