英语翻译2006年2月15日,我国财政部正式颁布了新的企业会计准则,并于2007年1月1日起正式在上市公司中开始实施,这标志着我国会计准则框架的基本建立.而投资作为企业经营活动中不可缺少的

英语翻译2006年2月15日,我国财政部正式颁布了新的企业会计准则,并于2007年1月1日起正式在上市公司中开始实施,这标志着我国会计准则框架的基本建立.而投资作为企业经营活动中不可缺少的
英语翻译
2006年2月15日,我国财政部正式颁布了新的企业会计准则,并于2007年1月1日起正式在上市公司中开始实施,这标志着我国会计准则框架的基本建立.而投资作为企业经营活动中不可缺少的一部分,其新旧准则发生了很大的改变,必将导致会计对其进行确认,记录,计量,报告等会计处理产生巨大的变化,因此无论是从理论上还是从实践上对其研究都是很有必要的,本文就从其重新划分和会计处理的演变两个角度来探析.并通过对其进行比较总结,提出一些实际工作中应该注意的问题.
关键词：新旧会计准则 长期股权投资 交易性金融资产 持有至到期投资 可供出售金融资产

英语翻译2006年2月15日,我国财政部正式颁布了新的企业会计准则,并于2007年1月1日起正式在上市公司中开始实施,这标志着我国会计准则框架的基本建立.而投资作为企业经营活动中不可缺少的
February 15,2006,China's Ministry of Finance official promulgation of a new corporate accounting standards,and January 1,2007 onwards in listed companies implemented,this signifies that China's accounting standards establish the basic framework.And investment as a Business activities in an indispensable part of its old and new criteria has undergone great changes,will certainly lead to confirmation of its accounting,recording,measurement,reporting and other accounting treatment of a tremendous change,both in theory or in practice The research is very necessary,the paper on the re-demarcation and its accounting treatment in terms of the evolution of the two.And,through its comparative summary of some actual work should pay attention to the problem.
新旧会计准则Old and new accounting standards
长期股权投资Long-term equity investment
交易性金融资产Trading of financial assets
持有至到期投资 Held to maturity investment
可供出售金融资产 For the sale of financial assets

February 15, 2006, China's Ministry of Finance official promulgation of a new corporate accounting standards, and January 1, 2007 onwards in listed companies implemented, this signifies that China's a...

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February 15, 2006, China's Ministry of Finance official promulgation of a new corporate accounting standards, and January 1, 2007 onwards in listed companies implemented, this signifies that China's accounting standards establish the basic framework. And investment as a Business activities in an indispensable part of its old and new criteria has undergone great changes, will certainly lead to confirmation of its accounting, recording, measurement, reporting and other accounting treatment of a tremendous change, both in theory or in practice The research is very necessary, the paper on the re-demarcation and its accounting treatment in terms of the evolution of the two. And, through its comparative summary of some actual work should pay attention to the problem.
Key words: old and new accounting standards long-term equity investment transactions of financial assets held to maturity investments available for sale financial assets

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February 15, 2006, China's Ministry of Finance official promulgation of a new corporate accounting standards, and January 1, 2007 onwards in listed companies implemented, this signifies that China's a...

全部展开

February 15, 2006, China's Ministry of Finance official promulgation of a new corporate accounting standards, and January 1, 2007 onwards in listed companies implemented, this signifies that China's accounting standards establish the basic framework. And investment as a Business activities in an indispensable part of its old and new criteria has undergone great changes, will certainly lead to confirmation of its accounting, recording, measurement, reporting and other accounting treatment of a tremendous change, both in theory or in practice The research is very necessary, the paper on the re-demarcation and its accounting treatment in terms of the evolution of the two. And, through its comparative summary of some actual work should pay attention to the problem.

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