| 新会计准则中资产负债观影响分析 |
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| 引用本文： | 吕秀芝.新会计准则中资产负债观影响分析[J].吉林省经济管理干部学院学报,2010,24(4):48-52. |
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| 作者姓名： | 吕秀芝 |
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| 作者单位： | 长春市会计委派中心,吉林,长春130022 |
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| 摘 要： | 资产负债观与收入费用观是两种不同的损益计价观,我国2006年颁布的新会计准则在诸多方面倾向于资产负债观,实现与国际会计准则趋同。企业应深入认识并领会会计准则的含义,认真贯彻执行,更加积极地参与国际、国内市场的竞争。
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| 关 键 词： | 资产负债观 收入费用观 暂时性差异 |
On the Impact of Assets-liabilities View in the New Accounting Standards |
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| LV Xiu-zhi.On the Impact of Assets-liabilities View in the New Accounting Standards[J].Journal of Jilin Province Economic Management Cadre College,2010,24(4):48-52. |
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| Authors: | LV Xiu-zhi |
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| Institution: | LV Xiu-zhi(Changchun Accounting Assignment Center,Changchun,Jilin 130061,Chnia) |
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| Abstract: | The assets-liabilities view and revenue-expense view are different theories for measuring profit and loss.The new accounting standards issued by Chinese Ministry of Finance in 2006 has the tendency of assets-liabilities view in many aspects to achieve the convergence with international accounting standards.Enterprises should be aware of the meanings of new accounting standards,carry out seriously,participate in international and domestic competition actively. |
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| Keywords: | Assets–Liabilities View Revenue-Expense View Temporary Differences |
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