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一、新会计准则主要变革回顾1.历史成本不再作为会计核算的基本原则以历史成本作为计量基础的特点是,数据的取得比较容易,以实际交易作为记录的依据,有现成的发票或者付款单据作为依
A review of major changes in the new accounting standards 1. Historical cost is no longer as the basic principles of accounting Historically based on historical cost measurement is characterized by easier access to data, the actual transaction as a basis for recording, there are ready-made invoices or payments Document as a basis