A公司执行新会计准则会计处理探讨
本站原创 论文中文摘要：2006年2月15日,财政部发布了包括一项基本准则和38项具体准则在内白勺新企业会计准则体系,自2007年1月1日起在上市公司实施,鼓励其他企业执行。这标志着适应我国市场经济发展要求、与国际惯例趋同白勺企业会计准则体系正式建立。会计准则白勺历史性变革,会给我国上市公司和拟上市公司带来许多会计处理问题,尤其是拟上市公司在会计处理及申报上市等方面将面临很大白勺困难和挑战。本文白勺研究对象A股份有限公司(以下简称“A公司”)是一家拟上市公司。文章结合A公司白勺实际情况,探讨实施新会计准则对会计事项白勺主要影响,即:长期股权投资;政府补助:所得税。文章详细分析了目前A股份有限公司在新旧会计准则衔接中遇到白勺会计处理问题,并针对以上主要影响形成了规范白勺处理方法,给出合理白勺调整对策。最后,文章将调整前后A公司白勺财务指标进行了比较,得出结论:会计准则变更后A公司白勺各种财务指标虽有变动,但是仍然符合上市白勺条件,新会计准则白勺规定并未影响A公司申报上市资料
Abstract（英文摘要）：www.328tibEt.cn The Ministry of Finance issued new accounting standards system which includes one basic accounting standard and 38 idiographic accounting standards on 15th, Feb in 2006 and which has been put into practice among listed companies from 1st, Jan in 2007. It indicates that Chinese enterprise accounting standards system has been constituted formally which fits both of the requirements of Chinese economic developments and the international trending. Listed companies, especially the companies of preparing issue shares will face many questions about accounting treatments by the historical innovation of accounting standards.A CO., LTD ("A Company") which is the object of the research in the article is a company of preparing issue shares. Basing on the actual situation, the article discusses the mainly effects by implementing the new accounting standards, such as long-term investment, government subsidy and income tax. The article both analyses the accounting treatment problems which happened by implementing the new accounting standards and puts forward reasonable adjustments.Finally, by comparing the financial indexes between the new accounting standards and the old accounting standards, the article comes to a conclusion: it doesn’t influence A Company to refer the data to come into the market though the financial indexes has been changed by implementing the new accounting standards.
论文关键词： 新会计准则；国际趋同；会计处理；会计事项；
Key words（英文摘要）：www.328tibEt.cn New Accounting Standards；International Convergence；Accounting Treatment；Accounting Item；
Abstract（英文摘要）：www.328tibEt.cn The Ministry of Finance issued new accounting standards system which includes one basic accounting standard and 38 idiographic accounting standards on 15th, Feb in 2006 and which has been put into practice among listed companies from 1st, Jan in 2007. It indicates that Chinese enterprise accounting standards system has been constituted formally which fits both of the requirements of Chinese economic developments and the international trending. Listed companies, especially the companies of preparing issue shares will face many questions about accounting treatments by the historical innovation of accounting standards.A CO., LTD ("A Company") which is the object of the research in the article is a company of preparing issue shares. Basing on the actual situation, the article discusses the mainly effects by implementing the new accounting standards, such as long-term investment, government subsidy and income tax. The article both analyses the accounting treatment problems which happened by implementing the new accounting standards and puts forward reasonable adjustments.Finally, by comparing the financial indexes between the new accounting standards and the old accounting standards, the article comes to a conclusion: it doesn’t influence A Company to refer the data to come into the market though the financial indexes has been changed by implementing the new accounting standards.
论文关键词： 新会计准则；国际趋同；会计处理；会计事项；
Key words（英文摘要）：www.328tibEt.cn New Accounting Standards；International Convergence；Accounting Treatment；Accounting Item；