浅析会计核算实务与《企业会计制度》

Accounting Practice and the Newly Issued Enterprise Accounting System

随着中国加入“WTO”和经济全球化,我国的会计制度已逐步向国际会计惯例靠拢,新的《企业会计制度》也使我国的企业会计系统能够更加有效的运行。但在会计核算实务中,“新制度”的一些实务操作问题也日益显露,如:现金溢余的会计处理;企业进项税额的处理;成本法下冲减长期股权投资的处理;有关旧固定资产若干问题的处理。本文就上述问题谈谈自己的一些看法和建议。

With the development of economic globalization and Chinese entry into WTO,the accounting system in China is in conformity with the international ways.The newly issued Enter -prise Accounting System offfers the enterprise an opportunity to manage its accounting sys tem cannot perfectly solve all the problems in operation,such as,how to account the cash over -flows and the amount of income tax,how to decrease the long-term holding investment by calculation of the cost,and how to deal with the used fixed assets as well.