《企业会计制度》第二章第五节要求企业定期或者至少每年年度终了，对各项资产进行全面检查,并根据谨慎性原则的要求,合理地预计各项资产可能发生的损失。
新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。
The disagreements between the new accounting system and the present tax law are displayed in the areas of proprietors, proprietor s rights, income, expenditures and cost, etc.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
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