执行新准则后几项具体会计业务处理规范的变更

Changes of several specific accounting treatment after the implementation of new accounting standards

新的会计准则在上市公司及其子公司施行后，其中原执行《企业会计制度》、《小企业会计制度》或行业会计制度的企业改为执行新准则，在会计要素确认、计量和列报上有许多变更。本文就几项具体会计业务的处理，分析其变更前后的相关操作和注意事项。

After the enforcement of the new accounting standards in listed companies and their subsidiaries, the enterprises which carded out The Accounting Regulations for Business Enterprises, The Accounting Regulations for Small Business or industry regulation of accounting, now implement the new accounting standards. A lot of alterations appear in accounting confirmation, measurement and presentation. In regard to the treatment of several accounting events, this paper analyses the relevant treatment and matters which need attention before and after the alteration.