从总体上看，《企业会计制度》与《股份有限公司会计制度》在营业利润、投资净收益、营业外收支等概念方面以及关于期末结转利润、计提所得税和利润分配的会计处理方面基本相同，但《企业会计制度》强化和明确了利润的概念和利润核算的频率，修改了《股份有限公司会计制度》有 In general, the accounting treatment of “corporate accounting system” and “accounting system for joint stock limited companies” in terms of operating profit, net investment income, non-operating income and expenses, as well as the accounting treatment of profit and loss for the period-end profit distribution, income tax and profit distribution Basically the same, but the “Enterprise Accounting System” to strengthen and clarify the concept of profit and the frequency of profit accounting, to amend the “Limited by Share Ltd accounting system” there