自2000年1月1日起,所有按照乌克兰法律建立的法人企业以及经济业务外方代表必须遵照《乌克兰会计报告法》(以下称会计法)进行会计处理和提交财务会计报告。整体上看,乌克兰的这部会计法对从原始凭证到财务会计报告等一系列会计行为,作出了非常具体的规定,笔者认为,对我们很有借鉴意义。 As of January 1, 2000, all corporate entities established under the laws of Ukraine and foreign representatives of the economy must comply with the Accounting Law of Ukraine (hereinafter referred to as Accounting Law) for accounting treatment and submit financial accounting reports. As a whole, this accounting law of Ukraine has made very specific provisions on a series of accounting practices ranging from original vouchers to financial and accounting reports. The author believes that this book is of great reference to us.