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年关到了,上市公司都为交上一份合格的年报而做准备。市场上也不断有上市公司重组和关联交易的公告。比较常见的债务重组、非货币性交易等方式如今都无法增加当期收益了,上市公司只能另想“招数”备战年报。概括起来,常用的招式有以下几种: 一、变更会计政策 2001年财政部颁布实施了新的《企业会计制度》,并重新修订了《非
As the years pass, listed companies prepare for the delivery of a qualified annual report. On the market, there are also announcements on restructuring and related party transactions of listed companies. More common debt restructuring, non-monetary transactions, etc. are now unable to increase the current earnings, listed companies can only think of another “tricks” prepare for the annual report. To sum up, the commonly used moves are the following: First, change accounting policies In 2001 the Ministry of Finance promulgated and implemented a new “corporate accounting system” and re-revised the "non