一、2012年教材新增或变动的主要内容(一)财务部分变动内容1.第一章(P3)第2行“预计损益表”改为“预计利润表”。(P6)(二)中华人民共和国税收法规中“流转税类”替换为“货物和劳务税类”。2.第四章(P54)删除了“目前,我国尚无统一的债券登记标准……或者公正机构进行信用评级”。(二)会计部分变动内容2012年教材中会计部分变动较大,尤其涉及一些具体会计处理的内容,请 First, the main contents of the 2012 textbook changes or additions (A) of the changes in the financial part 1. The first line (P3) Line 2 “expected profit and loss table ” to “estimated income statement ”. (P6) (b) the People’s Republic of China tax regulations “turnover tax ” replaced “goods and services tax ”. 2. Chapter IV (P54) deleted “At present, there is no uniform bond registration standard in China ... or an impartial institution carries out credit rating.” (B) some of the changes in accounting Some changes in the accounting part of the 2012 textbook, in particular, involves some specific accounting treatment, please