企业会计准则 ASBE(Accounting Standards for Business Enterprises)
- 《企业会计准则》明确规定:“会计核算应当以权责发生制为基础”。
Accounting Standard for Business Enterprises stipulates definitely that accounting measurement should depend on accrual basis. - 现金流量表中的外币折算,适用《企业会计准则第31号--现金流量表》。
The translation of foreign currency in the cash flow statement shall be subject to the Accounting Standards for Business Enterprises No. 31- Cash Flow Statement. - 文章分析了新企业会计准则的重要变化,提出了一些针对性的企业应对策略。
This paper analyzes the important changes of the new accounting standards and puts forward some pertinent countermeasures to our enterprises.