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2006年10月30日,财政部发布了《企业会计准则——应用指南》。应用指南是企业会计准则体系的重要组成部分,内容包括对《企业会计准则第1号——存货》等32项具体准则的进一步阐释,以及对会计科目和主要账务处理做出的规定。2006年2月15日,财政部发布1项企业会计基本准则和38项具体准则之后,即转入准则应用指南的制定工作。为使应用指南更具科学性和操作性,财政部于7月和10月先后两次将《企业会计准则——应用指南(征求意
On October 30, 2006, the Ministry of Finance promulgated the “Enterprise Accounting Standards - Application Guide.” The application guide is an important part of the system of accounting standards for business enterprises. It includes further explanation of 32 specific criteria such as the “Accounting Standards for Business Enterprises No. 1 - Inventory”, and the regulations on accounting subjects and major accounting treatments. February 15, 2006, the Ministry of Finance issued a basic business accounting standards and 38 specific guidelines, that is transferred to guidelines for the development of the application guide. In order to make the application guide more scientific and operational, the Ministry of Finance successively submitted the Accounting Standard for Business Enterprises - Application Guide