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国务院有关部委,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,中央企业集团公司:《企业会计制度》和相关准则,以及有关衔接办法发布以后,我们收到股份有限公司、会计师事务所等单位的来电、来函,询问股份有限公司(以下简称“公司”)实施《企业会计制度》及其相关准则的有关问题。为此,我们起草了《实施(企业会计制度)及其相关准则问题解答》。现印发给你们,请遵照执行。执行中有何问题,请及时函告我部。附件:实施《企业会计制度》及其相关准则问题解答
State Department departments, provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, Finance Bureau of Xinjiang Production and Construction Corps, Central Enterprise Group: “Accounting System for Business Enterprises” and related guidelines, as well as the relevant convergence measures after the release, we received Co., Ltd., accounting firms and other units of the call, letter, asked Co., Ltd. (hereinafter referred to as “company ”) the implementation of “enterprise accounting system” and its related guidelines of the issues. To this end, we drafted the “Implementation (Enterprise Accounting System) and its related guidelines to answer questions.” Is issued to you, please follow. Any problems during implementation, please write to our department in time. Annex: Implementation of the “Accounting System for Business Enterprises” and its related guidelines Q & A