China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理 方法。
Through the mode analysis of debt recombination of enterprise, discussion is made on the principles of accounting treatment and the precautions.
从分析企业债务重组的方式入手，对企业债务重组会计处理原则及注意事项进行了论述。
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