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新会计准则在2006年颁布,从2007年1月1日开始在上市公司执行,2008年新准则的实施范围扩大到中央国有企业,2009年又进一步扩大新准则实施范围,目标是用三年左右时间使中国的大中型企业全面实施新准则体系。新准则中的二号存货准则和原准则基本保持一致,只是取消了后进先出法,同时准许将满足借款费用资本化条件的部分计入存货成本及对商品流通企业的进货费用也应计入存货成
The new accounting standards were promulgated in 2006 and implemented in listed companies on January 1, 2007. The scope of implementation of the new standard in 2008 was expanded to that of the state-owned enterprises. In 2009, the scope of implementation of the new standard was further expanded with the goal of using about three years Time has enabled China’s large and medium-sized enterprises to fully implement the new guidelines system. The new standard in the second inventory and the basic principles of the guidelines are basically the same, but canceled the first-in-first-out method, while allowing the capitalization of borrowing costs to meet the cost of inventory included in the cost of goods and merchants should also be included in the purchase costs Stock into