摘要
新会计准则将于2007年1月1日在上市公司率先执行,并鼓励大型、中型企业执行,新准则带来的不是传统意义上的会计制度更新,而是对企业财务人员职业的一次挑战,它需要财务人员运用职业判断去处理复杂的会计业务。针对企业在应用新会计准则中可能遇到的问题和一些难以理解的问题,作出较为详细的解答。
New accounting standards were implemented in listed companies on Jan. 1st, 2007, and encouraged the largescale and medium-scale enterprise to apply them. The new accounting standards were, to us, not only the traditional accounting system renewal, but also a vocation challenge to the accoutants who need professional judgement to deal with the complex accounting bussiness. A particular answer is given to the intricate questions that would be met in applying the new accounting standards in enterprises.
出处
《重庆交通大学学报（社会科学版）》
2007年第5期47-51,共5页
Journal of Chongqing Jiaotong University:Social Sciences Edition
关键词
企业
会计准则
问题
enterprise
aeeounting standards
question
