2010•Journal of Xinzhou Teachers UniversityRequires access

"Accounting Standards for Enterprises" is in the Execution of Which Some of the Problems Need to Discuss

Gong Mei-zhen

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Abstract

Standards for the general principles of accounting accountingaccounting.accounting The accounting elements of theprofitselement,income the cost factor are mutual penetratively,which affect the normative accounting standards.If abolish theprofitfactor to increase theprofitandlossfactor, Accounting Standards for Enterprises is not only in coordination with the international accounting standards,but also guiding the accounting officer concept from income statement to balance sheet.In the implementation process ofAccounting Standards for Enterprises ,such as deferred expenses, waiting assets profit and loss,staff welfare,andinternal use of the self goodsetc.,there are no uniform accounting standards to make the job of an accountant more convenient.Different methods of accounting staff to process influence the comparability of accounting information.It necessary to guide our work with the uniform treatment of these elements.There beneficial discussion in my text.

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Standards for the general principles of accounting accountingaccounting.accounting The accounting elements of theprofitselement,income the cost factor are mutual penetratively,which affect the normative accounting standards.If abolish theprofitfactor to increase theprofitandlossfactor, Accounting Standards for Enterprises is not only in coordination with the international accounting standards,but also guiding the accounting officer concept from income statement to balance sheet.In the implementation process ofAccounting Standards for Enterprises ,such as deferred expenses, waiting assets profit and loss,staff welfare,andinternal use of the self goodsetc.,there are no uniform accounting standards to make the job of an accountant more convenient.Different methods of accounting staff to process influence the comparability of accounting information.It necessary to guide our work with the uniform treatment of these elements.There beneficial discussion in my text.

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Available abstract

Standards for the general principles of accounting accountingaccounting.accounting The accounting elements of theprofitselement,income the cost factor are mutual penetratively,which affect the normative accounting standards.If abolish theprofitfactor to increase theprofitandlossfactor, Accounting Standards for Enterprises is not only in coordination with the international accounting standards,but also guiding the accounting officer concept from income statement to balance sheet.In the implementation process ofAccounting Standards for Enterprises ,such as deferred expenses, waiting assets profit and loss,staff welfare,andinternal use of the self goodsetc.,there are no uniform accounting standards to make the job of an accountant more convenient.Different methods of accounting staff to process influence the comparability of accounting information.It necessary to guide our work with the uniform treatment of these elements.There beneficial discussion in my text.

Key concepts: Accounting, Accounting standard, Comparability, Management accounting, Business, Financial accounting, Accounting information system, Balance sheet

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