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来源:百度知道 编辑:UC知道 时间:2024/05/09 18:06:41
专业:会计学
Ministry of Finance has released 《Business accounting officially in 2006 Criterion 8th - - Property Depreciation》, redefined and the standard property depreciation preparation related question, this criterion implemented in 2007 January 1 in to be listed scope, and encouraged other enterprises to carry out. This criterion's promulgation and the implementation, symbolizes that our country property depreciation accountant's development entered a new stage. First, this article through the property depreciation preparation to the property, the enterprise book value and the financial strength, the enterprise disclosed outward accounting information influence, as well as to accountant in basic principle discrete principle manifestation, introduced the idea raises the property depreciation preparation the significance; Next, carries on the comparison to the property depreciation preparation in the new old accounting standards as well as the international accounting standards, disco