Amber已存在
Inventory flow is an important business asset, its correct recognition, measurement and disclosure of the financial position, results of operations have a significant impact. China's former "industry Accounting Standards - Inventories" to regulate business inventory accounting has played a positive role, but there are some practical problems. Determine the actual cost of inventories, such as mobile weighting method and LIFO method is not universal, or does not truly reflect the flow of inventory; on through a long period of production activities to achieve sales of inventory, to increase or decrease in costs directly to profit or loss is not conducive to objective and truly reflect the cost of inventories. Therefore, in order to establish a complete system of accounting standards, especially China joined the World Trade Organization (WTO), the accelerated integration into the world economy and the pace of global capital markets, international accounting standards and the need is increasingly urgent, in order to further standardize inventory of recognition, measurement and disclosure of relevant information to the relevant parties to provide true and reliable financial information, the Ministry of Finance draw on the content of international accounting standards and reasonable for the issue of China's accounting practice, the old inventory guidelines were revised again, on February 15, 2006 issued the "Accounting Standards for Enterprises No. 1 an inventory," and requires listed companies from January 1, 2007 shall come into force. New old stock inventory guidelines and criteria have been greatly improved compared, clear differences between the old and new criteria for inventory, new inventory guidelines will help correct understanding and smooth implementation. This article will discuss old and new "inventory" criteria difference between a simple analysis, first described the introduction of new accounting standards, the need for business, on this basis, respectively, from the overall structure of the old and new criteria for inventory differences and differences in the specific content of a comparative analysis of two aspects, Finally our new inventory standards system in the implementation process may encounter problems and propose solutions to those problems, so that the accounting staff on the new guidelines to help understand and use. So that we can better learning, understanding and application of new accounting standards inventory.
牙牙大少
Abstract: The 3rd Session of the 14th National Party Congress put forward to public ownership as the mainstay of the modern enterprise system is the basis of market economy, and establishing a modern enterprise system is the product of large-scale development of the social market economy and an inevitable requirement. So we have to establish a modern enterprise system, that is, in the condition of socialist market economy, according to the modern enterprise inherent in the nature and requirements, according to prevailing international practices and standards, to mold suited to the socialist market economic development, can make their own decisions, self-financing, self-development, self-restraint, corporate entities and the mainstay of market competition. The characteristics of the modern enterprise system is clearly defined property rights, clear powers and responsibilities, separation of government from enterprises, and scientific management. The characteristics of modern enterprises, Chinese enterprises current accounting management model put forward new requirements. To establish not only with international practice, but also demonstrates China's socialist market economic characteristics of the accounting and management models. At present, taxpayers still rely on corporate accounting books and financial statements, tax returns in the financial officers, in the minds of the tax flows are often not clear, complete, and the concept of systems, resulting in a multi-level, multi-link, multi-compound open to Under the system look powerless. More in the circumstances to accept only mechanical tax authorities or handling instructions. In reality, corporate tax accounting can only become a simple subsidiary financial accounting, and financial accounting and tax accounting can not fully exercise the functions of the two contain each other and affect their functions into full play. As China's financial and taxation system to improve and accounting functions of the change in the tax accounting and financial accounting, management accounting between the division of labor is increasingly clear. Given our tax laws more sound tax administration increasingly stringent demands of increasingly refined. I think, learn from the experience of some developed countries, the corporate tax accounting from the enterprise financial accounting, management accounting separation out is not only possible but necessary. Therefore, establishment of corporate tax accounting is accounting system and the tax system has become increasingly evident difference between the inevitable requirement. Key words: modern enterprise system, corporate tax accounting, financial accounting
Rachelkeikei
Money is a necessary condition for the enterprise production and operation activities, whether by way of equity capital and debt capital financing way, there are certain risks. Enterprises regardless of size, you must raise money foracquiring assets. In a market economy, enterprises must correctly choose thefinancing way to raise the production and business activities of the funds, to ensure the normal operation of enterprise production and management activitiesand the need to expand production.Risk factors in the process of financing to strengthen the financing risk ofenterprise risk management, enterprise and its causes, to grasp the meaning oftypes, financing risk control and prevention countermeasure to strengthenfinancing risk, so that enterprises can effectively prevent the financing risks,realize the enterprise financing cost, financing risk minimization, the economic benefits of the enterprise the best objective. The degree of business riskapproach because of indebtedness, the period and the use of funds different debt way facing pressure are also different. Therefore, the financing decision inplanning funds quantity needed, and with the appropriate methods to raise the funds needed outside, still must correct the trade-off between risk degree of different financing modes. Financing is one of the major risks faced by enterprises, because the modern enterprises attach great importance to the scale benefit, completely rely on its own funds for production and operation is difficult to generate economies of scale, external financing is a very effective wayof financing, with the expansion of the scale, the risk will come, but the risk of financing business just starting from the actual situation of the the enterprise,take effective measures can be fully controlled.
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