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依据《企业会计准则》的基本要求,财政部对(对外承包企业会计制度》(以下简称原制度)进行了修订,制定了《对外经济合作企业会计制度》(以下简称新制度)。为便于企业财会人员更好地理解和执行新制度,现将新旧制度对比的主要变化情况简介如下: 一、关于制度的适用范围新制度要求,凡经国家批准成立并向工商行政管理机关注册登记,从事对外经济合作事业的企业,均执行该制度,包括企业的国内公司
In accordance with the basic requirements of the Accounting Standards for Business Enterprises, the Ministry of Finance revised the Accounting System for Foreign-contracted Enterprises (hereinafter referred to as “the original system”) and formulated the Accounting System for Foreign Economic Cooperation Enterprises (hereinafter referred to as the “New Accounting System”), Financial accounting personnel to better understand and implement the new system, now the new changes in the system compared the main changes are as follows: First, the scope of application of the new system requirements, where approved by the state and registration of industrial and commercial administrations engaged in foreign Economic cooperation enterprises, are the implementation of the system, including the company’s domestic companies