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《企业会计制度》将全面实施,为了使广大财会工作者掌握必备的新知识,顺利实行新旧会计制度的转换,提高新会计制度所必需的职业判断和解决实际问题的能力,特刊出这套《企业会计制度》和具体会计准则自测题。自测题侧重于新旧会计制度的变化之处,希望广大财会人员通过自我测试,能较好地掌握新会计制度,提高会计实务水平。这套自测题分为五部分,从本期起连续5期刊登。为方便读者查阅,每期自测题后面均列有参考资料及答案。
The “Enterprise Accounting System” will be fully implemented. In order to enable the majority of accounting workers to master necessary new knowledge, successfully implement the conversion of the old and the new accounting systems, and improve their professional judgment and ability to solve practical problems necessary for the new accounting system, “Enterprise Accounting System” and the specific accounting standards self-test questions. Self-test questions focused on changes in the old and new accounting system, hope that the majority of accounting personnel through self-testing, can better grasp the new accounting system, improve the level of accounting practice. This set of self-test questions is divided into five parts, from the current issue of five consecutive issues. For the convenience of readers, each period after the self-test items are listed with reference materials and answers.