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按照财政部(92)财会字第67号文规定:所有工业企业从1993年7月1日起,统一执行新的《工业企业会计制度》。为了便于工业企业财会人员进一步了解和掌握新制度的特点与实施中的难点,特别是做好会计核算、新老科目的对比、帐户的调整转换与衔接等工作。笔者按照老问题老办法、新问题新办法的处理原则(国家另有规定除外),将新旧会计科目的分类、设置、对比和帐户调整转换与衔接等情况介绍如下,供读者参考。
According to Article 67 of the Ministry of Finance’s (92) Finance and Accounting Letter, all industrial enterprises shall implement the new “Accounting System for Industrial Enterprises” on July 1, 1993. In order to make it easier for the accounting personnel of industrial enterprises to further understand and grasp the characteristics of the new system and the difficulties in implementation, in particular, it has done a good job in accounting, the comparison of old and new subjects, and the adjustment and conversion of accounts. According to the principle of handling old problems, old methods, and new problems and new methods (unless otherwise provided by the state), the author will introduce the classification, setting, comparison, and account adjustments of the old and new accounting subjects as follows.