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.
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。
Finance and accounting students are trained to practice the profession of accounting or work in financial capacities and to perform related business functions.
财务和会计专业主要培养能够从事会计或财务工作，执行相关业务的人才。
The different object and aim of the business accounting and the tax system give rise to the variance between accounting practice and tax practice.
由于企业会计制度与税务制度所规范的对象和目的不同，会计核算和税务核算之间始终存在着一定的差异。
Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle.
明确其在会计理论和实务中的体现 ，有利于把握原则的内涵 ，进一步运用该 原则规范会计实务操作。
This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.
投资者分析公司收益质量时，应判断报告信息与公司行为决策是否相关，正确分析公司所选择的会计政策，重点关注公司的现金流（量）和非经常性收益，并进行一定的分析论证。
This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.
投资者分析公司收益质量时，应判断报告信息与公司行为决策是否相关，正确分析公司所选择的会计政策，重点关注公司的现金流（量）和非经常性收益，并进行一定的分析论证。
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