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两个“准则”的区别和比较①●全国预算会计研究会高级顾问杨纪琬新《事业单位会计准则》最近由财政部发文颁布。为帮助大家学习和理解新预算会计制度，我讲讲事业单位会计准则与企业会计准则（以下简称两个“准则”）的区别和比较。两个“准则”都规定采用借贷记账法，使...
Differences and Comparisons of the Two Guidelines ① ● The new Accounting Standards for Business Units issued by the Ministry of Finance of the People’s Republic of China was promulgated by Yang Jikuan, senior adviser to the National Institute of Budget Accounting. To help you learn and understand the new budget accounting system, I will talk about the differences and comparisons between the accounting standards for business units and the accounting standards for business enterprises (hereinafter referred to as “the two” standards). Both “guidelines” require the use of debit and credit accounting to ...