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我市机械工业会计学会召开了“执行新财会制度问题与对策研讨会”。会上,大家对新财会制度执行情况作了回顾,就有关问题取得了共识,现综述如下:一、关于执行新财会制度的意义大家在讨论中感到,除了新财会制度与国际会计准则接轨,适应我国发展社会主义市场经济的体制需要外,从微观上看,还具有下列作用:1、基本上消除了潜亏隐患。由于成本核算变过去的完全成本法为制造成本法,企业成本核算到制造成本为止,期间费用直接体现为当期损益,使得在产品、产成品作为企业调剂利润的作用大
City Machinery Industry Accounting Society held a “seminar on the implementation of the new accounting system issues and countermeasures.” At the meeting, everyone reviewed the implementation of the new accounting system and reached consensus on the issues. The first is a summary of the significance of the implementation of the new accounting system. In the discussion, except for the new accounting system being in line with IAS, To adapt to the institutional needs for developing a socialist market economy in our country, from the microscopic point of view, it also has the following functions: 1. It basically eliminates hidden dangers of potential losses. Because the cost accounting changes the complete cost method is the manufacturing cost method, the cost of the enterprise is calculated to the manufacturing cost, and the expenses during the period are directly reflected in the profits and losses of the current period, so that the products and finished products play a large role in adjusting the profits of the enterprise