新会计制度

新会计制度中资产减值准备的计提

Preparation for Counting and Drawing from Property Devaluation in New Accounting System

会计职业判断在新会计制度中的运用

About the Application of Accounts ' Professional Judgement in the New Accounting System

新会计制度的出台，会计诚信的危机，加入WTO后与国际会计惯例的接轨，要求会计人员必须不断学习，全面掌握新会计制度，不断加强职业道德建设。

It is because of the new rules in accounting system and the crisis of trust worthiness in accounting and the international rules after China 's entry into WTO , accountants are required to make continued study in order to work in the new system totally .

新会计制度实施绩效研究

The Research of the Effect of the New Accounting Regulations

新会计制度中的资产减值准备

Allowance for Loss Due to Market Decline of Asset of New Accounting Principle

新会计制度若干变化介评

Comments on Several Changes in New Accounting System

浅析新会计制度下固定资产投资方面的核算

A superficial view on the fixed assets investment accounting under the new accounting systems

新会计制度实施的市场反应研究

Market Response Research on New Accounting System Implementing

实行计价挂帐，促进了新会计制度的落实；

Facilitated the implementation of new accounting system ;

新会计制度中的债务重组

Debts re-composition in the new accounting system

上海市教育事业单位新会计制度会计科目的比较与研讨

A comparison and Study on the new system 's accounting items for Shanghai Educational Institutions

新会计制度对高校新技术创新研发的影响

Impacts of New Accounting System on Innovative Research and Development of New Technology in Higher Education Institutions

医院新会计制度对医院会计尤其在成本管理方面提出了更高的要求。

The new hospital accounting system on hospital accounting especially in cost management aspects put forward higher requirements .

专用基金是《事业单位新会计制度》中规定的一个崭新的核算内容。

The special fund is a new accounting content stimulated in the New Accountancy System of the Facility Units .

适应新会计制度浅谈加强南昌有色院经营管理

Strengthening the management and administration of Nanchang engineering and research institue of nonferrous metals in accordance with new accounting system

本文阐述了高校新会计制度执行中存在的问题，提出了完善新会计制度的几点建议。

This article explains some existing problems in university new accounting system , and propose some suggestions to perfect new accounting system .

稳健原则在我国会计实践中的应用范围不断扩大，在新会计制度和具体会计准则中更是得到了全面、深入的应用。

The stability principle has been widely used in China 's accounting practice , especially in the new accounting system and the specific norms .

为了寻找更为完善的对债务重组的会计处理方法，本文对新会计制度关于债务重组的某些不足之处进行了讨论，提出了相应的意见和建议。

At last , the paper promotes some personal suggestions about the new accounting system on debts reconstructing to perfect the accounting treatment in China .

新会计制度已颁布实施二年多，广大会计人员在学习中却逐步发现了新制度存在的一些问题。

The new accounting system has been put into effect for more than two years , and accountants come to find out some problems in it .

在计算净利润时应考虑权益资金成本，财务指标计算数据的引用应尽量与企业新会计制度保持一致，改革传统的固定权重的方法，建立综合反映企业社会道德责任履行情况的指标体系等。

Keeping same step with new accounting regulation when citing accounting indexes ; innovating traditional fixed weighing in calculation ; establishing synthetic indexes reflecting firm 's social responsibility .

文章重点分析了新会计制度在核算原则方面、会计要素的确认与计量方面以及财务报告方面的重大变化。

This article mainly talks about the most important changes of the Accounting Regulations for Business Enterprises in accounting principles , confirming and measuring accounting elements and financial reports .

固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。

The fixed asset is one of the most important assets in the enterprise . The accounting treatment of book value under the new accounting system still need to be improved .

会计人员如何正确运用新会计制度中的各项职业判断规则，对提高会计信息的公允性和会计信息的质量具有极其重要的影响。

Whether accounts can make correct use of the variety of rules issued in the new regulations will have a great impact upon the fairness and quality of the related accounting information .

新会计制度资产定义、资产减值确认、虚拟资产处理、债务重组收益的处理等很多方面都充分体现了稳健性原则。

The principle of stability is reflected in such aspects as asset definition , confirmation of asset devaluation , virtual asset management and the earnings of debt recombination in new accounting system .

新会计制度与现行的税法在所有者权益方面存在着较大的差异。如在接受资产捐赠、盈余公积转增资本和未分配利润转增资本等几个方面的差异。

There are some disparities between the new accounting system and the current tax law , on the aspect of ownership , such as accepting capital donation and capital form surplus , etc.

谨慎性原则是新会计制度的重要特征，体现在减值准备和坏帐准备的计提范围、固定资产折旧方法、债务重组、借款费用资本化、摊销期限等五个方面。

The principle of scrupulousness is characteristics of new accounting system , which is shown on the aspects of bad debts , capital depreciation , debts reconstruction , loan interest and selling deadline .

从会计结构的角度论述了我国新会计制度采用谨慎性原则的必要性，我国会计结构中包含谨慎性原则，以及谨慎性原则在我国现代会计工作中的运用。

This paper discusses about the application of the wariness principle in modern accounting work the necessity of adopting wariness accounting principle in the new accounting system from the angle of accounting structure .

税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。

The tax law and new accounting system have quite large difference and deviation in the application of prudent principle , which are primarily embodied in asset , liability , income and expense .

近两年来我国陆续颁布和实施的股份有限公司新会计制度、具体会计准则以及补充规定进一步加大了稳健性原则的应用力度。

In recent years , the new accounting system of the company limited by share , specific accounting standard and supplemental regulations issued and carried out by our country , further reinforce the application of the conservative principle .

针对农民专业合作社新会计制度存在的不足提出应建立完善的盈余分配制度；减少会计核算体系的弹性，加强扶持基金的管理，开展资金互助；增加必要的会计科目。

For the defects of the new accounting system , we have to improve the surplus distribution system , reduce the elasticity of the accounting system , strengthen management of support funds and develop mutual funds , increase necessary accounting subjects .