论文部分内容阅读
第一章 总则第一条 为适应我国社会主义有计划商品经济发展的需要,加强财政经济管理,提高会计核算水平,保证会计信息质量,根据《中华人民共和国会计法》,制定本准则。第二条 本准则适用于在中华人民共和国境内设
Chapter I General Provisions Article 1 These Guidelines are formulated in accordance with the Accounting Law of the People’s Republic of China in order to meet the needs of the socialist planned economy in our country, strengthen financial and economic management, raise the level of accounting standards and ensure the quality of accounting information. Article 2 This standard applies to the territory of the People’s Republic of China