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gu fen zhi shi dian qi ye zhi xing xin hui ji zhi du ruo gan wen ti de gui ding
Pages: 47
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  新会计制度行业会计制度外币业务盈余公积财会字外汇调剂市场开办费所有者权益职工福利保险企业会计;
Abstract: <正> 一、股份制试点企业应按照《企业会计准则》规定的会计原则进行会计核算。下列问题从7月1日开始,应改按新的行业会计制度执行:(一)会计核算应当遵循谨慎原则的要求,合理核算可能发生的费用和损失。(二)在外汇调剂市场买入、卖出外币业务的核算,比照新的行业会计制度的有关规定执行。
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