论文部分内容阅读
由于《股份有限公司会计制度》以下简称《制度》与《企业会计准则——投资》(以下简称《准则》)适用范围不同,不同企业的会计处理会存在较大区别。本文拟对二者的差异进行比较,以期对会计实务有所帮助。一、关于适用范围《制度》适用于按照规定程序,经批准设立的股份有限公司。包括:(1)新设立的公司;(2)原国有企业改组设立的公司;(3)外商投资股份有限公司;(4)其它。按照有关规定,如果母公司为股份有限公司,子公司为非股份制企业,母公司为了保持会计政策的一致性,可以要求子公司采用《制度》;
Due to the different scope of application of “Accounting System for Joint Stock Limited Company” and “Accounting Standard for Business Enterprises - Investment” (hereinafter referred to as “the Guidelines”), there will be a big difference in the accounting treatment of different enterprises. This article intends to compare the differences between the two, with a view to help accounting practice. First, on the scope of application “system” applies to the company in accordance with the prescribed procedures, the establishment of the joint stock limited company. Including: (1) the newly established company; (2) the original state-owned enterprise restructuring of the establishment of the company; (3) Foreign Investment Co., Ltd.; (4) others. In accordance with the relevant provisions, if the parent company is a joint stock limited company and the subsidiary is a non-joint stock company, the parent company may require the subsidiary company to adopt the “system” in order to maintain the consistency of accounting policies;