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财政部2006年颁布的新《企业会计准则》体系内容繁多,新增内容理解难度较大。钟骏华博士将自己学习和研究新准则的心得体会,撰写了系列文章,对新准则中的难点、重点问题进行归纳整理,对一些容易混淆的问题进行解析。本刊特推出“钟博士讲新会计准则”栏目,分期和读者分享钟博士对新准则的理解。
The new “Enterprise Accounting Standards” promulgated by the Ministry of Finance in 2006 has many contents and the content of the new content is more difficult to understand. Dr. Chung Chun Wah himself will learn from experience and study experience of the new guidelines, wrote a series of articles, summarized the difficulties and key issues in the new guidelines, and analyzed some easily confused issues. This issue of special launch “Dr. Chung talk about the new accounting standards ” column, stage and readers to share Dr. Zhong understanding of the new guidelines.