从财政部会计司获悉，财政部正在加紧制定中期财务报告、存货、固定资产、企业合并、分部报告、外币折算、资产减值等会计准则，其中，中期财务报告、存货、固定资产、企业合并、分部报告等准则有望在今年年底之前出台。这些准则的相继发布，将对规范企业会计行为、提高会计信 According to the Accounting Department of the Ministry of Finance, the Ministry of Finance is stepping up the development of accounting standards for intermediate-term financial reports, inventories, fixed assets, business combinations, segment reports, foreign currency translations and asset impairment. Among them, interim financial reports, inventories, fixed assets, Mergers, divisional reports and other criteria are expected to be introduced before the end of this year. These guidelines have been released, will regulate the accounting behavior of enterprises, improve accounting letters