企业会计科目的变化及其弃用科目的业务归属与账务处理探析

Accounting Title Changes and Keeping Accounting of Discarded Accounting Titles' Transactions

目前非上市企业的会计核算正在由旧的会计准则向新的会计准则过渡。从过渡的实际情况来看,许多企业对体现会计核算内容和规范的会计科目变化还是不够清楚,直接影响了新会计准则在企业核算中的实施。为此,对企业会计科目的变化以及弃用会计科目的业务归属和账务处理进行探析,可使企业认识和把握这种变化,按要求规范地进行账务处理,顺利完成会计核算的转变。

Accounting titles are the foundation of the enterprise to offer amounts. The change of accounting titles is quite under the condition of new enterprise accounting standard regulation. This paper discussed the change of accounting titles and how to deal with the transaction in the light of new accounting standard so as to know the change and be clear about keeping account of the transaction of the abandoned accounting titles.