吴辉
付得一.财会软件如何应对新会计准则的变化[J].北京工商大学社科版,2007,22(2):50-54
财会软件如何应对新会计准则的变化
The Countermeasures on How Accounting Softwares Adapt the Changes in New Accounting Standards
投稿时间:2006-11-18  
DOI:
中文关键词:  会计准则  财会软件
英文关键词:accounting standard  accounting software
基金项目:北京工商大学会计学院课题(2006kj01)。
作者单位
吴辉
付得一
 
北京工商大学会计学院,北京100037
北京工商大学会计学院
,北京100037 
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中文摘要:
      我国2006年2月颁布的新会计准则对财会软件将产生较大的影响。财会软件应对“首次执行企业会计准则”措施是一个较紧急的应对措施,而财会软件应对“所得税准则”、“资产减值准则”、“每股收益准则”、“借款费用准则”等的措施是比较重要的应对措施。
英文摘要:
      China's new accounting standards, issued in Feburary 2006, have a great influence on accounting softwares. A relatively urgent measure is to make an improvement in the accounting softwares to meet the "enterprise accounting standard for the first execution". More measures are also relatively important in the improvement of accounting softwares to meet the "income tax expense accounting standard", "assets devaluation accounting standard", "earning per share accounting standard" and "expenses for debts accounting standard".
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