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《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。《企业会计制度》与《股份有限公司会计制度》,在具体内容上并没有多大差别,但在一些细小的地方存在着不少差异,本文仅就两种会计制度中会计科目编号问题作一比较,从中剖析新出台的《企业会计制度》?
The “Enterprise Accounting System” has been implemented within the scope of a joint stock limited company from January 1, 2001. There is not much difference in specific content between the “enterprise accounting system” and “the accounting system of the joint stock limited company”, but there are quite a few differences in some small places. This article only compares the number of the accounting subjects in the two accounting systems , From the analysis of the new “corporate accounting system”?