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财政部令第33号2006年2月15日第一章总则第一条为了规范企业会计确认、计量和报告行为,保证会计信息质量,根据《中华人民共和国会计法》和其他有关法律、行政法规,制定本准则。第二条本准则适用于在中华人民共和国境内设立的企业(包括公司,下同)。第三条企业会计准则包括基本准
Order of the Ministry of Finance No. 33 February 15, 2006 Chapter I General Provisions Article 1 In order to standardize the accounting verification, measurement and reporting of enterprises and ensure the quality of accounting information, according to the Accounting Law of the People's Republic of China and other relevant laws and administrative regulations , The development of this standard. Article 2 This standard shall apply to enterprises established in the territory of the People's Republic of China (including companies, the same below). The third enterprise accounting standards include basic standards