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我国目前采用的是会计准则和会计制度并行的模式。就钢铁企业来说,采用《企业会计制度》和具体会计准则增强了钢铁企业与其他行业的企业会计信息的可比性,但在执行具体会计准则时有一些具体问题值得探讨。一、大修理费用的处理不够灵活我国《企业会计制度》规定,固定资产大修理
At present, China adopts the mode of parallel accounting standards and accounting system. For the iron and steel enterprises, the adoption of the “enterprise accounting system” and the specific accounting standards have strengthened the comparability of the accounting information between the steel enterprises and other industries. However, there are some specific problems worth exploring in the implementation of specific accounting standards. First, the large repair costs are not flexible enough to deal with China’s “Enterprise Accounting System” provides fixed asset overhaul