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运输(交通)企业会计制度的颁布实施,标志着我国运输企业的会计制度体系改革,在借鉴国际会计惯例、适应建立与发展社会主义市场经济体制的要求方面已迈出了可喜的、决定性的一步。会计报表是会计制度的重要组成部分。为了有利于充分发挥会计报表提供的财务信息在宏观经济调控和
The promulgation and implementation of the transportation (transportation) enterprise accounting system marked the reform of the accounting system of transport enterprises in China. It has taken a gratifying and decisive step in learning from international accounting practices and adapting to the requirements of establishing and developing a socialist market economic system. . Accounting statements are an important part of the accounting system. To facilitate the full use of the financial information provided in the accounting statements in macroeconomic regulation and