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新会计准则实施以来,对会计政策及实务操作均做出了一系列的调整,规范了企业财务管理方法,这些都对电力企业会计核算工作产生了影响,其影响主要表现在对资产核算的影响、对所得税的影响等,因此电力企业应做好基础性的转变及调整,从思想观念、工作方式等做以调整,采用科学规范地推进会计核算模式,提高电力企业会计核算的效率与质量,提高会计信息的准确性。
Since the implementation of the new accounting standards, a series of adjustments have been made to the accounting policies and practices, and the methods of financial management have been standardized. All of these have had an impact on the accounting of power enterprises. The impact is mainly reflected in the impact on asset accounting , The impact on income tax and so on, power companies should make the basic changes and adjustments from the ideological concepts, methods of work to do to adjust the use of scientific and standardized accounting to promote the mode of accounting to improve the efficiency and quality of accounting of power enterprises, Improve the accuracy of accounting information.