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新会计准则中对企业合并财务报表做出了一定程度的修改,这一方面是为更进一步规范我国的会计行业,同时也是通过特殊的手段,来实现对我国经济的一定调整。对新的会计准则进行从新认识是每一个会计人员必须完成的工作,尤其是其中合并财务报表的相关内容,会计从业者应当对其起到充分的重视,只有这样不断提升自己的职业技能。
The new accounting standards for business consolidation financial statements made some changes, this one is to further regulate the accounting profession in our country, but also through special measures to achieve some adjustments to our economy. The new understanding of the new accounting standards is a task that every accountant must complete, especially the relevant contents of the consolidated financial statements. The accounting practitioners should pay due attention to it, and only in this way can they continuously improve their vocational skills.