喜传捷报乘胜猛进（下）──评我国制定企业会计准则的工作娄尔行，陈信元（三）具体准则的体例和结构一改过去各种会计制度按会计科目逐项列示帐户处理的做法，而是借鉴了国际会计准则的表述方法，将准则分为引言、定义、正文、附则四个部分。第一部分──引言，用一句话... (II) - Comment on the Work of Making Accounting Standards for Business in Our Country Lou Erxing, Chen Xinyuan (III) Change the style and structure of specific guidelines In the past, various accounting systems handled account items one by one in accounting subjects Practice, but draws on the method of presentation of international accounting standards, the guidelines are divided into four parts: introduction, definition, body, attached. The first part - the introduction, with a sentence ...