论文部分内容阅读
《企业会计制度》和《企业会计准则———投资》的有些规定过于笼统,不利于会计实务的核算。如由于追加投资由成本法改为权益法时,有些企业按会计政策变更采用追溯调整法进行调整,而有些企业则直接按转换日的账面价值进行结转。笔者认为,在转换时应分析该种转换是否属于会计政?
Some provisions of “enterprise accounting system” and “enterprise accounting standards --- investment” are too general, not conducive to accounting practice accounting. For example, when the additional investment is changed from the cost method to the equity method, some enterprises adopt the retroactive adjustment method according to the change of accounting policies, while some enterprises carry forward directly according to the book value of the conversion date. The author believes that in the conversion should be analyzed whether the conversion belongs to accounting and government?