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随着新企业会计准则的进一步推进,越来越多的企业开始实行新的企业会计准则。但笔者在工作中发现,很多企业在进行新旧企业会计准则转换时,对各科目余额结转的处理不够准确。笔者以报表项目作为主线,对工业企业核算中,新旧企业会计准则转换中各科目余额结转时的处理方法做一说明,以期能对企业实施新企业会计准则有所帮助。
With the further promotion of new corporate accounting standards, more and more enterprises begin to implement new corporate accounting standards. However, I found in my work that many enterprises carry out the conversion of old and new accounting standards, the balance of the subjects carried over are not accurate enough. The author of the report as the main line, the accounting of industrial enterprises, the old and new accounting standards for the conversion of the subjects when the balance of carry-forward approach to do a description, with a view to enterprises can help implement the new accounting standards.