一、引言现代企业中,会计师的基本职责之一是运用专门的会计方法,对生产经营活动或预算执行过程及其结果,以货币为计量单位进行连续、系统、全面地记录、计算、分析,按规定和要求编制并提供财务会计报告及其它一系列内部管理所需的会计信息,为企业经营决策和宏观经济管理提供依据。会计师在按规定应用专门的会计方法处理每一会计 I. INTRODUCTION One of the basic responsibilities of accountants in modern enterprises is to use specialized accounting methods to record, calculate, analyze and analyze the production and business activities or the execution of the budget and its results in monetary units of measurement continuously, systematically and comprehensively. Compile and provide the financial and accounting reports and other series of internal accounting information required by the regulations and requirements, so as to provide the basis for business decision-making and macroeconomic management. Accountants in accordance with the provisions of the use of specialized accounting methods to deal with each accounting