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(一)实施新财会制度给企业带来盈亏变化的实质今年7月1日起,在全国范围内贯彻实施了新的财务会计制度,这是我国经济生活中的一件大事,它对我国深化企业改革,发展社会主义市场经济已经产生深远的影响。但由于新财务会计制度核算口径的变化,引起企业帐面成本费用加大,经营利润转移,从而使盈利企业盈利减少,微利企业由盈变亏,亏损企业亏损增加,潜亏变明亏。我们对英山县22户工业企业1至8月份的
(A) The essence of the implementation of the new financial and accounting system for the company’s profit and loss changes Since July 1 this year, a new financial accounting system has been implemented throughout the country. This is a major event in China’s economic life. It deepens our country. The reform of enterprises and the development of a socialist market economy have had far-reaching consequences. However, due to changes in the accounting standards of the new financial accounting system, the cost of the company’s book costs increased and the operating profit was transferred. As a result, profitability of profitable companies was reduced, profit-making enterprises changed from profit to loss, losses of loss-making enterprises increased, and potential losses became clear losses. We have 22 industrial enterprises in Yingshan County from January to August