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财政部于2006年2月15日发布了《企业会计准则第1号—存货》(以下简称新准则),规定自2007年1月1日起在上市公司范围内施行,鼓励其他企业执行。新准则从规范范围、确认、计量、披露等方面对存货的确认、计量和报告披露进行了说明和规定。本文就新存货准则与财政部于2001年11月9日发布的《企业会计准则—存货》(以下简称旧准则)的变化差异做个具体的比较分析,希望对财务人员深入理解新准则有所帮助。
The Ministry of Finance released “Accounting Standards for Business Enterprises No. 1 - Inventories” (hereinafter referred to as “the New Standards”) on February 15, 2006, which stipulates that effective from January 1, 2007, it shall be implemented within the scope of a listed company to encourage other enterprises to implement it. The new standard describes and stipulates the confirmation, measurement and disclosure of inventories from the aspects of standard scope, confirmation, measurement and disclosure. In this paper, the new stock criterion and the Ministry of Finance released on November 9, 2001 “Enterprise Accounting Standards - Inventory” (hereinafter referred to as the old criteria) to make a specific comparative analysis of changes in the hope that the financial officers to understand the new guidelines help.