学习“两则”做好会计核算工作鲍应然一、根据企业的核算内容，科学地运用会计科目分行业的新的会计制度在会计科目的设置上与旧的会计制度相比，作了较大的变动，主要体现在以下几方面：１．科目分类上，按照会计报表要素，将会计科目分为资产类、负债类、所有者权益类、... Learning “two” to do a good job accounting Baoying First, according to the accounting content of enterprises, the scientific use of accounting subjects by sector of the new accounting system in the accounting subjects set with the old accounting system, made a larger Changes, mainly reflected in the following aspects: 1. Subject classification, in accordance with the accounting statements of the elements, the accounting subjects into assets, liabilities, owner’s equity, ...