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国务院各部(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:按照财政部“关于印发《股份有限公司会计制度——会计科目和会计报表》的通知”(财会字[1998]7号)的规定,股份有限公司应于1998年1月1日起执行《股份有限公司会计制度——会计科目和会计报表》(以下简称《新制度》),《股份制试点企业会计制度》同时废止。为了做好新旧会计制度的衔接工作,保证股份有限公司会计核算的正常运行,现将股份有限公司就执行《新制度》的有关问题规定如下:一、公司应当严格按照《新制度》的规定进行会计核算,对外提供合法、真实和公允的会计信息。公司由于执行《新制度》,导致所采用的会计政策发生变更,应采用追溯调整法进行处理,即对某项交易或事项变更会计政策时,应视同该交易或事项初次发生时就开始采用新的会计政策,并以此对相关项目进行调整。但下述情况作特别处理:1.按《新制度》规定计算的长期股权投资差额,自执行《新制度》起,应按《新制度》规定的期限摊销,不再追溯调整。2.资本公积中资产评估增值、接受捐赠实物资产价值已
According to the Notice of the Ministry of Finance of the People’s Republic of China on Issuing and Issuing the Accounting System of Accounting Limited-Accounting Liabilities and Financial Statements, the State Council departments, commissions, provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan under the Ministry of Finance (Cai Kui Zi [1998] No. 7), a joint stock limited company shall, on January 1, 1998, implement the “Accounting System for Stock Limited-Accountants and Accounting Statements” (hereinafter referred to as “the new regime”), the “ Joint-stock pilot enterprise accounting system ”abolished at the same time. In order to make the convergence of the old and the new accounting systems work and ensure the normal operation of the accounting of joint-stock companies, the following issues regarding the implementation of the “new system” by the Company are hereby formulated as follows: 1. The Company shall strictly follow the “new system” Accounting, external legal, real and fair accounting information. As a result of the implementation of the “new system”, the Company changes its accounting policy and adopts the retrospective adjustment method to deal with it. That is, when the accounting policy of a transaction or matter is changed, it shall be deemed as if the transaction or matter first came into being New accounting policies, and adjust the related items accordingly. However, the following special treatment: 1. The long-term equity investment balance calculated according to the “new system” shall be amortized within the time limit prescribed in the “new system” since the implementation of the “new system,” and will not be retroactively adjusted. 2. capital reserve assets appraisal value added to accept the value of the donated physical assets has been