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随着《企业会计准则》的实施和新的行业会计制度的贯彻执行,从1993年7月1日开始,企业原用的会计科目将有很大一部分要通过一定的方法和步骤转换为新的会计科目。 新旧会计科目的转换过渡,会计实践中常使用的方法有对照表转换法和分录转换法。 一、对照表转换法 对照表转换法是通过新旧会计科目转换对照表,将旧的会计科目所反映的资金转归新的会计科目反映,并保证总的资金量不变。对照表转换法的方法和步骤如下:
With the implementation of the “Accounting Standards for Business Enterprises” and the implementation of the new accounting system for industries, starting from July 1, 1993, a large part of the original accounting subjects of enterprises will be converted into new ones through certain methods and procedures Accounting. The conversion of old and new accounting transition, accounting practices often used in the method of conversion table and the conversion method. First, the comparison table conversion method conversion table conversion method is through the old and new accounting tables conversion table, the old accounting subjects reflect the funds reflected in the new accounting subjects, and to ensure that the total amount of funds unchanged. Comparison table conversion method and steps are as follows: