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《会计法》的核心,就是要求各单位依法办理会计事务,进行会计核算,实行会计监督,从而保证会计所提供的经济信息真实可靠,以利于各项经济活动组织得合法、合理和有效。《会计法》公布实施将近两年了,但在实际工作中,一部份单位贯彻实施《会计法》还不够认真,有法不依,执法不严,对一些违反《会计法》的做法仍未得到制止和纠正,其中表现在“待摊费用”和“预提费用”的核算上的为数不少。
The core of the “Accounting Law” is to require all units to handle accounting affairs, carry out accounting and implement accounting supervision in accordance with the law so as to ensure that the economic information provided by the accounting firm is true and reliable so as to facilitate the legitimate, reasonable and effective organization of economic activities. “Accounting Law” announced the implementation of nearly two years, but in actual work, a number of units to implement “Accounting Law” is not serious enough, there is no law, lax enforcement of some of the violations of “Accounting Law” has not yet done so Be stopped and corrected, of which there are a large number of accounts represented in the “prepaid expenses” and “accrued expenses”.