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国务院有关部委,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:为了规范会计师事务所、资产评估机构、税务师事务所(以下简称“事务所”)的会计核算,提高事务所会计信息质量,根据国家有关规定,事务所于2002年1月1日起执行《企业会计制度》。为实现原事务所财务会计核算办法向《企业会计制度》的平稳过渡,保证《企业会计制度》的实施,我们起草了《会
State Council departments and commissions, provinces, autonomous regions, municipalities directly under the Central Government, municipalities separately listed on the State Planning Commission (Bureau), Xinjiang Production and Construction Corps Finance Bureau: In order to regulate the accounting firms, asset assessment agencies, tax firms (hereinafter referred to as “firm”) The accounting information to improve the quality of accounting information firm, according to the relevant state regulations, the firm in January 1, 2002 from the implementation of “enterprise accounting system.” In order to achieve a smooth transition from the financial accounting method of the original firm to the “enterprise accounting system” and ensure the implementation of the “enterprise accounting system”, we drafted the "