| 浅谈新旧会计准则下投资核算的对比 |
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| 引用本文： | 徐言琨. 浅谈新旧会计准则下投资核算的对比[J]. 吉林省经济管理干部学院学报, 2008, 22(3): 59-61 |
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| 作者姓名： | 徐言琨 |
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| 作者单位： | 长春税务学院,信息经济学院,会计系,吉林,长春,130122 |
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| 摘 要： | 为达到与国际会计趋同的目的,财务上对会计准则进行了修订。2006年财政部颁布了新企业会计准则,与旧准则相比,新准则变化很大,为此。必须根据新准则重新设计会计科目和财务核算办法。进而满足各方面的需求。
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| 关 键 词： | 会计准则 投资核算 比较 |
Comparison of Investment Check under the Old and New Accounting Principles |
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| XU Yan-kun. Comparison of Investment Check under the Old and New Accounting Principles[J]. Journal of Jilin Province Economic Management Cadre College, 2008, 22(3): 59-61 |
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| Authors: | XU Yan-kun |
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| Affiliation: | XU Yan-kun (Changchun Taxation College, Changchun Jilin 130122, China) |
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| Abstract: | In order to be similar with international tendency,Finance Ministry published New Enterprise Accounting Principles in 2006.Compared with the old one,the new has changed a lot.We should reset accounting subjects and fi- nancial check methods to meet different needs. |
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| Keywords: | Accounting principles Investment check Comparison |
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