浅析会计核算实务与《企业会计制度》

随着中国加入“WTO”和经济全球化,我国的会计制度已逐步向国际会计惯例靠拢,新的《企业会计制度》也使我国的企业会计系统能够更加有效的运行。但在会计核算实务中,“新制度”的一些实务操作问题也日益显露,如:现金溢余的会计处理;企业进项税额的处理;成本法下冲减长期股权投资的处理;有关旧固定资产若干问题的处理。本文就上述问题谈谈自己的一些看法和建议。

Accounting Practice and the Newly Issued Enterprise Accounting System

With the development of economic globalization and Chinese entry into WTO,the accounting system in China is in conformity with the international ways.The newly issued Enter -prise Accounting System offfers the enterprise an opportunity to manage its accounting sys tem cannot perfectly solve all the problems in operation,such as,how to account the cash over -flows and the amount of income tax,how to decrease the long-term holding investment by calculation of the cost,and how to deal with the used fixed assets as well.