各位英语高手,小弟急需英文翻译一段,中文内容如下
来源:百度知道 编辑:UC知道 时间:2024/07/07 16:28:47
关键词:新旧会计准则 长期股权投资 交易性金融资产 持有至到期投资 可供出售金融资产
February 15, 2006, China's Ministry of Finance official promulgation of a new corporate accounting standards, and January 1, 2007 onwards in listed companies implemented, this signifies that China's accounting standards establish the basic framework. And investment as a Business activities in an indispensable part of its old and new criteria has undergone great changes, will certainly lead to confirmation of its accounting, recording, measurement, reporting and other accounting treatment of a tremendous change, both in theory or in practice The research is very necessary, the paper on the re-demarcation and its accounting treatment in terms of the evolution of the two. And, through its comparative summary of some actual work should pay attention to the problem.
新旧会计准则Old and new accounting standards
长期股权投资Long-term equity investment
交易性金融资产Trading of financial assets
持有至到期投资 Held to maturity investment
可供出售金融资产 For the sale of financial assets