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财政部最近颁布了《企业财务通则》和《企业会计准则》确定从今年七月一日起在全国施行。为此,几个主要行业结合“两则”的内涵,制定了新的财务和会计制度。在上述准则、制度中,均要求我国的会计报表采用国际通用的会计平衡公式和报表体系。作为综合反映企业一定时期的财务状况和经营成果的书面文件的会计报表,是会计核算工作的重要方面。通过编制会计报表将日常记录中分散的经济信息系统、条理地进行整理,把企业的财务状况和经营成果集中地在会计报表中体现出业,为债权人、投资者以及会计报表其他阅读者提供总括性的信息资料。
The Ministry of Finance recently promulgated the “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises” and determined that it will be implemented throughout the country starting from July 1 this year. To this end, several major industries combined with the “two” connotation, developed a new financial and accounting system. In the above guidelines and systems, we all require our country’s accounting statements to adopt internationally accepted accounting balance formulas and reporting systems. As a comprehensive reflection of a certain period of financial status and operating results of the paper documents accounting statements, accounting work is an important aspect. Through the preparation of accounting statements will be scattered in the daily record of economic information systems, orderly arrangement, the financial position and operating results of enterprises concentrated in the financial statements reflect the business for creditors, investors and other readers of financial statements provide a general Sexual information.