| 新旧《企业会计制度》中资产核算差异之比较 |
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| 引用本文： | 林茂臣.新旧《企业会计制度》中资产核算差异之比较[J].南昌职业技术师范学院学报,2003(3):35-36. |
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| 作者姓名： | 林茂臣 |
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| 作者单位： | 安阳大学,河南安阳市,455000 |
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| 摘 要： | 新《企业会计制度》的发布与实施，是我国企业会计制度的一项重大改革，是我国会计与国际会计接轨的一项重大举措。本文主要就其资产方面的概念、确认、计量和核算内容的变化作一些比较、分析，以便更加深刻地了解新制度，贯彻执行新制度。
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| 关 键 词： | 中国 企业会计制度 资产核算 计量 核算内容 差异分析 资产确认 |
| 文章编号： | 1007-3558(2003)03-0035-02 |
| 修稿时间： | 2003年8月6日 |
The Comparison of the Asset Accounting Between the New & the Old "Systems of Business Accounting" |
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| LIN Mao-chen.The Comparison of the Asset Accounting Between the New & the Old "Systems of Business Accounting"[J].Journal of Nanchang Vocational & Technical Techers' College,2003(3):35-36. |
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| Authors: | LIN Mao-chen |
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| Abstract: | The new book System of Business Accounting's publishing and implementing are an important reform of our country's business accounting. It is a great step to make our accounting system link with the international accounting system. This paper mainly makes some comparison and analysis on the conception, confirmation, measure and accounting contents in the aspect of asset, in order that we can understand the system better and carry it out correctly. |
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| Keywords: | business accounting system asset accounting analyze the differences |
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