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企业会计准则,企业财务通则以及新会计制度的颁布执行是我国会计制度的重大改革,无论在会计理论上,还是在会计实务中,与原会计制度均有较大的变化,部分会计工作人员,会发出这样的疑问:原来学习或掌握的会计知识是否依然有用?笔者认为,这种担心完全没有必要。本文仅就工业会计中新旧制度成本核算的异同,谈谈体会。
The accounting standards of enterprises, the general rules of corporate finance, and the promulgation and implementation of new accounting systems are major reforms of China’s accounting system. Both in accounting theory and accounting practice, there have been major changes from the original accounting system. Some accounting personnel, Questions such as whether the original accounting knowledge learned or mastered will still be useful? The author believes that this kind of worry is completely unnecessary. This article only talks about the similarities and differences of cost accounting in the old and new systems of industrial accounting.