| 刘天雄.新旧基本会计准则在会计要素方面的主要变化[J].,2006,7(1):37-38,41 |
| 新旧基本会计准则在会计要素方面的主要变化 |
| The Main Changes Between the Current and Previous General Accounting Standards in Accounting Elements |
| 修订日期：2005-11-23 |
| DOI： |
| 中文关键词: 会计准则,新基本会计准则,旧基本会计准则,会计要素 |
| English Keywords:accounting standards,current general accounting standards,previous general accounting standards,accounting elements |
| Fund Project: |
| LIU Tian-xiong |
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| 中文摘要: |
| 会计准则是整个会计工作的规范,是人们合理地处理会计信息系统中各种经济业务的准绳。基本会计准则是制订具体会计准则的依据,在会计准则体系中起统率作用。文章首先阐述了财政部2006年2月15日新修订的基本会计准则的意义,接着分析了新旧基本会计准则在资产、负债、所有者权益、收入、费用和利润等会计要素方面的主要变化。 |
| English Summary: |
| Accounting standards are the regulation of the whole accounting system.They are also the guidelines which people use to reasonably deal with all kinds of business transactions in the accounting information system.General accounting standards(GAS)as the principles for formulating detailed accounting standards plays a leading role in the accounting standard system.This article first describes the meaning of newly revised GAS by the Department of Finance on February 15,2006.It then analyses the main changes of current and previous GAS regarding the accounting elements,such as assets and liabilities,the owner's equity,revenue,expenses,and profit. |
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