基于新会计准则的相关会计核算的建议

Suggestions on New Accounting Standards-based Accounting

新的会计准则出台后,在现行的会计核算中部分地方出现了与新的会计准则相抵触、不一致的情况。对固定资产核算、职工薪酬的核算、无形资产作价核算等问题,结合现行的《企业会计制度》和新的会计准则的相关规定,提出相应的建议。

After the new accounting standards appear publicly, there are items of the current accounting that conflict with the new accounting standards or disagree with them. Combined with the related regulations in the present ＂Enterprise Accounting Systems＂ and the new accounting standards, this paper puts forward suggestions on the accounting of fixed assets, salaries of clerks, and intangible assets.