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第二章会计核算标准的主要差异 《企业会计制度》所规定的会计核算标准，与已经发布并实施的会计准则（包括基本准则和具体准则，但不包括 2001年发布和修改后重新发布的具体会计准则）和《股份有限公司会计制度》相比，主要有以下区别： 一、会计核算原则 （一）增加?
Chapter II Major Differences in Accounting Standards The accounting standards stipulated in the Accounting System for Business Enterprises and the accounting standards already issued and implemented (including the basic norms and specific criteria, but excluding the specifics that have been reissued in 2001 and revised and then revised Accounting standards) compared with the “accounting system for limited liability companies”, the main differences are as follows: First, the accounting principles (A) to increase?