Abstract: With continuous development of the world economic integration， the accounting regulation for the companies must be in accordance with international In order to meet the requirement of the economic development for our nation， the Ministry of Treasury has amended the Accounting Regulations for the Companies taking effective on the 1st of Jan 2007， including the dramatic changes for the intangible As for the correct understanding and accounting practice， it is essential to make comparisions between acknowledgment and changes for calculation of intangible This regulation like the direction of International Accounting Regulation， is of great significance in perfecting our accounting system， improving accounting information and fastening the steps of Chinese economy with international No 6 of Accounting Regulations for the companies is the intangible assets， amended on the basis of previous one with dramatic changes undertaken and it is much easier to understand and process the intangible assets by comparing with the old Regulations to highlight acknowledgement and calculation of intangible By means of comparing the two aspects of changes in acknowledgement and initial computation of intangible assets and consequent computation of intangible assets， This article dedicated itself to the research of the accounting process of intangible assets in the new Eventually， it reflects my own evaluations on the intangible assets under the new regulations and advice by understanding the positive influences and disadvantages aiming to grasp the spirit of regulation and master the technique of accounting 3 Keywords: intangible assets， acknowledgement of computation， comparision of accounting regulation， process of Addition: Comparision between acknowledgement and computation of intangible assets under old and new accounting regulation as well as process of
Abstract: With the world economy the continuous progress of the integration process， enterprises accounting system must also be the same international standards in order to adapt to the reality of China's economic development needs， the Ministry of Finance revised the "Accounting Standards for Business Enterprises" and January 1， 2007 to officially take effect， large changes in intangible assets， in order to correctly understand and accounting treatment of intangible assets identified and measured by comparing the change is particularly The guidelines fully reflects the international convergence of accounting standards， sound corporate accounting system in China， improve the quality of accounting information and speed up the internationalization of China's economic development with great significance， "Accounting Standards for Business Enterprises" N 6 intangible assets is based on the original criteria were revised again ， intangible criteria larger changes， the old and new accounting standards adopted by contrast， suggesting that recognition and measurement of intangible assets in the change， the correct understanding and facilitate the operation of intangible assets accounting This paper identified intangible assets and initial measurement of change and follow-up measures of intangible assets in terms of changes compared the old and new criteria intangibles changes， the new guidelines under the accounting treatment of intangible assets were studied， I finally showed that the new accounting standards for intangible assets evaluation， the positive impact of the new guidelines and weaknesses of the two aspects of its construction， aimed at studying in depth criteria accurately grasp the accounting treatment Keywords: Measuring intangible assets recognized accounting standards accounting treatment comparison
[the] at present， our country of accounting information distortion， the more exposure to the distortion of accounting information has seriously affected our normal economic order and economic This paper focuses on the reason of the distortion of accounting information as the objective and subjective aspect， this paper analyzed the reasons in further puts forward some measures to solve the accounting information distortion and [key] enterprise accounting， distortion， causes and countermeasures
Abstract: the accounting professional ethics is accounting management is an important part of realizing the accounting law of the legislative purpose of an important part of the construction of The accounting professional ethics content including loving， honest， honesty and self-discipline， and impartial， insist the principle， improve skills， participation in management， enhance service， this eight contents never fails to remind the accounting personnel in daily accounting work quest for gain can friar preached， not because of the low cost and benefit drive provide false accounting In the construction of Chinese socialist economic development in some of accounting personnel is working against standards， forgery， lack of professionalism， violate the law， eventually get legal The accounting professional ethics construction is a long-term work， only by constantly strengthen accounting personnel training， education can in thinking and actions， and seriously rise by financial department of inspection and supervision and accounting industry organization of accountant occupational ethics for self-discipline management and constraint， related laws on accounting personnel to abide by professional ethics situation evaluation and disciplinary series of means strengthening our country accounting professional ethics Keywords: accounting professional ethics contents of the accounting professional ethics education present situation in China
摘要：税法与会计密切相关，会计核算是确定税基的重要途径，通过会计核算可以提供企业的营业收入额以及经营过程中的流转额，从而为税法服务，更好地体现税法精神； Abstract: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process， thus the circulation for tax service forehead， better embody the tax law spirit; 而同时，税收又是企业生产经营过程中的一项支出，会计要进行全面核算，也必然要将税收纳入其核算范围。 Meanwhile， tax is in the process of enterprise production and management accounting to a spending， comprehensive accounting， also must use taxes into its accounting 当税制变更尤其是税基变动时，会计核算必然要与之相适应，调整便成为必然。 When tax changes especially tax base changes， accounting must conesponding， adjust and become 我国目前税法体系中的 24 个税种，几乎覆盖了企业会计核算的所有环节，对一个中等规模的企业来说，涉税会计核算的工作量约占会计工作总量的三分之一。 Our current tax system in 24 taxes， covering almost all of the enterprise accounting links in a medium-sized enterprise speaking， tax accounting workload of accounting work about one third of the 从税收征管的角度看，企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性，也制约着税收征管效率。 From the perspective of tax collection， the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy， also restricts the tax collection 由于目前会计人员素质还没达到高标准，涉税会计核算差错率高，税务机关势必投入大量的人力进行申报资料分析和现场稽查。 Because of the accounting personnel quality are not up to high standards， high tax accounting error ration， the tax authorities certainly will invest huge human register material analysis and on-site 从企业内部管理的层面分析，频繁的计税失误，不仅要补缴应纳的税款，还要承担滞纳金及罚款，增加了企业经营资金的意外支出。 From the enterprise internal management level analysis， frequent tax error， not only to capture， but is also responsible for pay the tax payment and fined， increased the enterprise operation fund accidental 企业接受税务稽查后，有的及时处理账务，进行纳税调整，但也有不少企业没有意识到纳税调整的重要性，补缴税款后就完事，不调整相关账务，有的虽作账务调整，但因财务人员业务不够熟练，会计处理不当，导致会计资料失真。 Enterprise accept tax inspection， some timely treatment after accounting， tax adjustment， but also have many enterprises didn't realize the importance of tax adjustment， after filling capture imposition done， doesn't adjust relevant accounting， some made for financial accounting adjustment， but enough skilled professional personnel， accountant processing is undeserved， lead to the accounting information 做好账务调整是巩固稽查成果、确保国家税收的重要一环，对企业来说也至关重要，否则可能会造成重复纳税。 Completes the billing adjustment is consolidate audit results， to ensure tax revenue for the country is important one annulus， it is also vital to enterprise， otherwise it may cause， repeat 进一步完善涉税会计核算，是加强税收征管和企业会计管理的双重课题。 Further perfecting the tax accounting， is strengthening tax collection and administration and enterprise accounting management of dual 会计核算中应交增值税的涉税会计核算大家都能够掌握，但实际操作仍然存在一些误区，本文也对该问题提出了一些解决方法。 Accounting of VAT payable in the tax accounting everyone can master， but the actual operating some misunderstanding about this problem， this paper also put forward some methods to solve 关键词：涉税会计核算； Keywords: tax accounting; 增值税会计核算； Value added tax accounting; 进项税会计核算； Income tax accounting;
