浅谈新旧会计准则下投资核算的对比

Comparison of Investment Check under the Old and New Accounting Principles

为达到与国际会计趋同的目的,财务上对会计准则进行了修订。2006年财政部颁布了新企业会计准则,与旧准则相比,新准则变化很大,为此。必须根据新准则重新设计会计科目和财务核算办法。进而满足各方面的需求。

In order to be similar with international tendency, Finance Ministry published New Enterprise Accounting Principles in 2006. Compared with the old one, the new has changed a lot. We should reset accounting subjects and financial check methods to meet different needs.