英语高手请进(请求翻译)摘要实质
The abstract
essence in the form is again refers to the enterprise when the accounting, must defer to the transaction or the item essence carries on the accounting, but does not have to defer to their legal form to take the accounting merely the basis。 Says specifically, should by the economic w...全部
The abstract
essence in the form is again refers to the enterprise when the accounting, must defer to the transaction or the item essence carries on the accounting, but does not have to defer to their legal form to take the accounting merely the basis。
Says specifically, should by the economic work occurrence whether causes the correlation the risk and the reward shift for the distinction standard。
In our country in 2001 "Enterprise Accounting system" in accounting principle,Increased “the essence again in the form principle”,And with discrete principle,The important principle takes the revision convention together,With enhances the financial information the quality。
This article namely in this foundation,According to important principle,Analyzed the essence to confirm, aspect the again with emphasis and so on measurement, record, report and disclosure in the form principle in accountant system utilization,And summarized currently because two kind of different reasons cause this principle separately two kind of limits which in the practice utilization process receives in accountant。
Finally this article puts forward several improvement proposals in view of the forecited two kind of limiting case,In which especially take improves our country accounting personnel measures and so on service quality and moral quality as a basis,By further consummates the essence again in the form principle on our country accountant's utilization。
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