对《企业会计制度》的几点思考

Thinking about "the accouting system of enterprise

本文对《企业会计制度》的长期债权投资的相关税费 ,债务重组 ,固定资产减少的核算 ,非货币性交易 ,会计政策、会计估计变更等方面提出了疑问 ,并提出了自己的观点。

This article raises doubts about 'the Accounting System of Enterprises'in relation to the aspects of the relative taxes and fees of long-term credit investment,reconstruction of liabilities,verifying computation of decreased fixed assets,non-monetary transactions,accounting policy and alteration of accounting estimation,meanwhile,the author gives herein the view of her own about these aspects.