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国务院有关部委,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团:《企业会计准则——现金流量表》等8个具体准则和《股份有限公司会计制度——会计科目和会计报表》以下简称《股份有限公司会计制度》相继发布后,我们收到了不少来电、来函,就具体会计准则和《股份有限公司会计制度》中的疑问提出了问题。现就具体会计准则和《股份有限公司会计制度》在执行中的有关问题解答如下:
The State Council relevant ministries and commissions, provinces, autonomous regions and municipalities directly under the Central Government, separately listed in the City Department of Finance (Bureau), Xinjiang Production and Construction Corps: “Accounting Standards for Business Enterprises - Cash Flow Statement” and other eight specific guidelines and “Accounting Co., Ltd. - Accounting And Financial Statements ”(hereinafter referred to as the“ Company Limited Accounting System ”) have been released, we received a lot of calls, letters, and specific accounting standards and the“ Company Limited Accounting System ”raised questions. The specific accounting standards and “accounting for joint stock limited company” in the implementation of the relevant questions are as follows: