Our country soon carries out whether the new accounting standards system does mean business accounting the system soon completes the historical mission?
我国即将履行的新会计准则体系是否意味着企业会计制度即将完成使命?
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。
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。
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