这标志着新企业会计准则实施的全面启动。
This marks the implementation of new accounting standards of enterprises started.
新企业会计准则第8号资产减值规定，存货跌价预备；
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
我国于2006年颁布新企业会计准则，并广泛引入公允价值。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
新企业会计准则体系于2007年1月1日在上市公司范围内正式实施。
Since January 1, 2007, the new Accounting Standards System formally implement in listed companies.
文章分析了新企业会计准则的重要变化，提出了一些针对性的企业应对策略。
This paper analyzes the important changes of the new accounting standards and puts forward some pertinent countermeasures to our enterprises.
文章分析了新企业会计准则的重要变化，提出了一些针对性的企业应对策略。
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这不仅标志着我国新企业会计准则体系的诞生，也将对企业，尤其是上市公司盈余管理产生深刻影响。
This not only symbolizes the birth of our country's new accounting standards system, but also it will has the profound influence on earnings management of corporations especially the listed companies.
我国新企业会计准则于2006年2月15日正式颁布，它包括一项基本准则和三十八项具体会计准则。
In February 15, 2006, China formally issues the new Accounting Standards, the new Accounting Standards include one Basic Accounting Standard and thirty-eight specific Accounting Standards.
2006年2月15日，财政部正式发布新企业会计准则体系，其中关于资产减值准备规定的变化是准则一大特点。
On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic.
本文将新旧企业会计准则进行比较，结合新会计准则的主要变化，就新企业会计准则在实际应用中的难点进行了探讨。
By comparing the old accounting standards with the new ones, this article shows the main changes in new accounting standards for Business Enterprises, and discusses its difficulties in practice.
2006新的企业会计准则中广泛地引入了公允价值的计量属性。
Fair value has been widely introduced since 2006 Corporation Accounting Standard.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
新《企业会计准则》中研发费用资本化存在的问题，主要体现在研究支出和开发支出划分的比较模糊，在一定程度上缺乏可操作性；
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
财政部2006年2月颁布了《企业会计准则第12号—债务重组》(以下称新准则)。
In February 2006 the Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 12 - Debt Restructuring" (hereinafter referred to the new guidelines).
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
财政部近期颁布了新的企业会计准则，其中有4项准则主要适用于金融企业。这将对我国商业银行的会计工作及经营管理产生重要影响。
New accounting principles were released by the Ministry of Finance recently. 4 clauses of which applied to financial enterprises will impose great impact on accounting and management of Banks.
财政部近期颁布了新的企业会计准则，其中有4项准则主要适用于金融企业。这将对我国商业银行的会计工作及经营管理产生重要影响。
New accounting principles were released by the Ministry of Finance recently. 4 clauses of which applied to financial enterprises will impose great impact on accounting and management of Banks.
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