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各省、自治区、直辖市注册会计师协会,有关资产评估协会:根据财政部制订并发布的《会计师事务所、资产评估机构、税务师事务所会计核算办法》(财会[2001]61号,以下简称《核算办法》)的规定,会计师事务所、资产评估机构(以下简称“事务所”)从2002年1月1日起执行《企业会计制度》,为实现原《会计师事务所会计核算办法》和《会计师事务所财务管理若干问题的暂行规定》向
According to the “Accounting Measures for Certified Public Accountants, Asset Appraisal Institutions and Tax Accounting Offices” formulated and promulgated by the Ministry of Finance (Cai Kuai [2001] No. 61, hereinafter referred to as the “Accounting Measures ”), the accounting firm and asset appraisal institution (hereinafter referred to as the“ firm ”) implemented the“ Enterprise Accounting System ”from January 1, 2002, in order to realize the original“ Accounting Measures for Certified Public Accountants ”and Provisional Regulations on Several Issues Concerning Financial Management of Accounting Firms