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。

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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。

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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。

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By becoming a thought leader, which for the greater majority of accounting firms is the optimal business development methodology, you can seriously super-charge your practice.

FORBES: How to Super-Charge Your Accounting Practice