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我国财政部先后发布了6批共22项会计准则的征求意见稿,对现行的1997年至2001年期间颁布的16项具体会计准则,也进行了全面的梳理、调整和修订,最终在2006年初构建起一套企业会计准则的完善体系,并于2007年开始实行新会计准则,而这也对年终结转的会计处理部分产生了一定的影响。在这种背景下,本文首先探讨了新会计准则的编制与年终结转的意义,进而分析了新会计准则下年终结转应办理相关事项。
China’s Ministry of Finance has issued a total of six batches of 22 accounting standards of the draft, the current 1997 to 2001 promulgated 16 specific accounting standards, but also a comprehensive carding, adjustment and revision of the final in early 2006 Construction of a set of sound systems for business accounting standards, and in 2007 the introduction of new accounting standards, which also carried over to the year-end part of the accounting treatment had a certain impact. Against this background, this article first explores the significance of the preparation of new accounting standards and year-end carry-forward, and then analyzes the related issues that should be handled by the new accounting standards at the end of the year.