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继《企业财务通则》和《企业会计准则》(以下简称《两则》)颁布之后,财政部又陆续出台了一系列新的行业财务制度和会计制度。其中《商品流通企业财务制度》和《商品流通企业会计制度》(以下简称“新制度”)是根据《两则》制定的,是《两则》在流通领域的具体化。新制度与传统的财务会计制度相比,具有许多新的特点。
Following the promulgation of the “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Two Rules”), the Ministry of Finance has successively issued a series of new financial systems and accounting systems for the industry. The “financial system of commodity circulation enterprises” and the “accounting system of commodity circulation enterprises” (hereinafter referred to as the “new system”) are formulated on the basis of “two rules” and embody the “two rules” in the sphere of circulation. Compared with the traditional financial accounting system, the new system has many new features.