到现在会计有什么重大的变?到现在会计有什么重大的变化:个人所得税起征成2000元以上了。在就是增值税转型,原来在部分城市试点,取得成果,增税少了,企业所得税多?
新会计准则有哪些变化 (1)新准则与原准则包含内容的差异。原准则包括资产负债表、利润表、现金流量表、附表、会计报表附注和财务情况说明书;新准则规定财务报表至少包括资产负债表、利润表、现金流量表、所有者权益(股东权益)变动表、附注5个部分。1)所有者权益的增减变动直接反映了主体在一定期间的总收益和总费用,新准则将所有的权益变动表由原来的附表上升为主表,有利于更全面地反映主体权益的综合变动,为报表使用者提供更详细的信息。2)新准则更加强调现金流量表的编制,颁布《企业会计准则第31号-现金流量表》,单独规范现金流量表的编制。正确编制和提供现金流量表,有利于报表使用人预测公司未来的现金流量,评估公司偿还债务、支付股利以及对外筹资和发展能力,分析本期净利与经营活动现金流量差异的原因,评估报告期与现金有关或无关的投资及筹资活动,帮助报表使用人做出正确的经营、投资和信贷决策。3)新准则要求附注是对在资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料,以及对未能在这些报表中列示项目的说明等。新准则要求的附注更加重视信息的披露,披露的内容也更加全面。4)新准则取消了e799bee5baa6e79fa5e98193e78988e69d。
英语翻译 After this article will analyze China to enter the world accountant the environment the new change which will face in each aspect namely:Facing the significant economy which soon arrives transforms,accountant which urges our country the market must face the internationalization the direction reform;perfect our country accountant standardized legal system;The science and technology unceasing enhancement,overseas social culture idea unceasing permeating impetus social economy development at the same time also impels accountant's development.Joins WTO after China,accountant the environment in above several aspects transformation,will urge accountant the profession development effectively to melt into to the world accountant's development track,finally will form two inevitable trends which accountant will develop:1st,the capital market internationalization and multinational corporation's development mutually is the function,the internationalization has provided a broader space for 。