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1998年1月,财政部颁布了《股份有限公司会计制度》(以下简称新会计制度),替代了1992年5月颁布的《股份制试点企业会计制度》(以下简称旧会计制度)。比较前后两部会计制度,新会计制度在会计科目设置、会计核算程序以及资产期末计价上都与旧会计制度有很多明显的不同。本文通过比较分析新旧会计制度对长期投资会计核算的不同规定,来讨论新旧会计制度对合并价差的不同影响。
In January 1998, the Ministry of Finance promulgated the Accounting System for Joint Stock Limited Company (hereinafter referred to as the New Accounting System) instead of the Accounting System for Joint-stock Pilot Enterprises (May 1992) (hereinafter referred to as the Old Accounting System) promulgated in May 1992. Comparing the two accounting systems, the new accounting system has many obvious differences from the old accounting system in the setting of accounting subjects, accounting procedures and the valuation of the assets at the end of the period. This article discusses the different effects of the old accounting system and the new accounting system on the merger price difference by comparatively analyzing the different provisions of the new accounting system and the old accounting system on long-term investment accounting.