一、资产负债表的细化。新制度较旧制度细化了资产负债表的各项目，使得信息的披露更加充分。除增加列示新增的科目，还将原有一些合并科目分开列示。在短期投资项下新增“短期投资跌价准备”和“短期投资净额”项目，在存货项下新增“存货跌价准备”和“存货净额”项目，在长 First, the detailed balance sheet. The new system The old system refined the balance sheet items, making the disclosure of information more fully. In addition to increase the list of new subjects, but also some of the original merged accounts listed separately. Under the short-term investments, “short-term investment depreciation reserve” and “short-term investment net” were newly added. Items such as “inventory falling price reserves” and “net inventory” were newly added to the inventory.