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2006年2月15日,中华人民共和国财政部在北京发布了39项企业会计准则(以下简称“新准则”),新会计准则的实施使许多从事会计工作的人员和准备参加注册会计师(以下简称“注会”)考试的人员在以前会计处理思想的影响下对新会计准则中的一些变化难以掌握和理解。文章试图将新会计准则下注会考试会计教材(以下简称“会计教材”)内容的主要变化进行阐述,以帮助即将参加注会考试的人员更好的掌握这些变化并顺利的通过考试。
On February 15, 2006, the Ministry of Finance of the People’s Republic of China released 39 Accounting Standards for Business Enterprises (hereinafter referred to as the “New Standard”) in Beijing. The implementation of the new accounting standards has enabled many people engaged in accounting work and preparing to participate in the CPA Hereinafter referred to as “Note will ”) exam staff under the influence of the previous accounting treatment of some changes in the new accounting standards difficult to grasp and understand. The article attempts to explain the major changes in the content of the new accounting standard betting exam accounting textbook (hereinafter referred to as “Accounting Textbook”) so as to help those who are about to attend the attendee exam to better grasp these changes and successfully pass the exam.