论文部分内容阅读
财政部以财会字[1998]7号文颁发了《股份有限公司会计制度——会计科目和会计报表》(以下称新制度)。新制度与原《股份制试点企业会计制度》相比,有许多重大的差异,在许多方面向国际会计准则又靠近了一步。本文仅就新制度与原《股份制试点企业会计制度》的重要差异谈谈体会。一、新制度更加突出谨慎稳健性原则如,为了保护境外投资者的利益,谨慎稳健地反映企业的经营状况,对境外上市公司、香港上市公司及在境内发行外资股的公司,增设了“短期投资跌价准备”、“存货跌价准备”、“长期投资减值准备”、“存货跌价损失”等会计科目。
The Ministry of Finance issued the Accounting System for Joint Stock Limited Company - Accounting Liabilities and Accounting Statements (hereinafter referred to as “the new regime”) on the basis of Cai Kui Zi [1998] No. 7 Document. There are many major differences between the new system and the original “Joint-stock Pilot Enterprise Accounting System” and in many respects one step closer to international accounting standards. This article only talks about the important differences between the new system and the original “joint-stock pilot enterprise accounting system”. First, the new system puts more prominence on the principle of prudence and prudence. For the purpose of protecting the interests of overseas investors and prudently and robustly reflecting the operating conditions of enterprises, the Bank has established a new system for overseas listed companies, listed companies in Hong Kong and companies that issue foreign shares in the territory. Short-term investment depreciation preparation “,” inventory falling price preparation “,” long-term investment impairment “,” inventory decline loss "and other accounting subjects.