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1、采用“资产=负债+业主权益”的会计公式。 2、设资本类科目。 3、采用稳健性原则。 4、外汇汇率以能反映各该外国货币实际价值的比值作记帐汇率,汇率变动,可将现汇存款及库存外币现款的余额调整折合人民币数额。 5、企业各项资金均可参与经营。固定资产折旧、公积金(含企业发展基金、后备基金、新产品试
1. Adopt the accounting formula of “asset = liability + owner’s equity”. 2, set up capital subjects. 3, the use of the principle of stability. 4. The foreign exchange rate is calculated based on the ratio of the actual value of each foreign currency to the accounting exchange rate and the change in the exchange rate. The balance of cash deposits and foreign currency in cash may be adjusted to the amount of the renminbi. 5, the company’s various funds can participate in business. Depreciation of fixed assets, public accumulation fund (including enterprise development fund, reserve fund, new product test