浅谈会计政策变更与会计估计变更的异同

On the Difference and Similarity between Account Policy Change And Account Estimation

会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。二者在产生原因、影响范围及会计处理方法和变更内容诸方面存在着不同,但它们之间也有一些相同之处,主要表现为会计报表披露的项目相同和企业应对的态度相同。识别二者之间的异同对正确理解并掌握新会计制度的内容具有重要意义。

Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account. There are differences between them in the aspects of producing cause, affecting range, accounting method and changing content. But at the same time, the two have something in common in the fields of items shown on [he accounting forms and the way for enterprise to behave. The author's analyzing on them is helpful and useful for us to leam the new rules of account.