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财政部以第五号令颁布了《企业财务通则》和《企业会计准则》(以下简称为《通则》和《准则》)。新会计制度将从今年7月1日起施行。这将是我国会计发展史上一个重要的里程碑。在新会计制度即将施行之际,用电脑代替手工记帐的企、事单位都会面临一个无法回避的问题。新会计制度如
The Ministry of Finance promulgated the “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises” (hereinafter referred to as the “General Rules” and the “Guidelines”) with Order No.5. The new accounting system will come into effect on July 1 this year. This will be an important milestone in the history of accounting in our country. As the new accounting system is about to come into effect, enterprises and enterprises that replace manual accounting with computers will face an unavoidable problem. New accounting system such as