会计核算原则及科目报表（Accounting principles and account statements）.docVIP

会计核算原则及科目报表（Accounting principles and account statements） Accounting principles and account statements The first company to carry out the Peoples Republic of China accounting law, accounting authority regulations, enterprise accounting standards and enterprise financial rules and other laws and regulations on accounting principles, accounting vouchers and accounting books, internal audit and the property inventory, check the provisions of matters such as Cheng Benqing. The second company adopts the accounting items and accounting statements of the accounting system stipulated by the state, and handles accounting affairs in accordance with the relevant provisions. The third accounting method uses debit accounting. Accounting principles are accrual based. Renminbi is used as the bookkeeping currency. The conversion of Renminbi into other currencies shall be handled in accordance with the accounting system prescribed by the state. Overseas enterprises should select a currency as the bookkeeping currency. The fourth joint venture of the creditors rights and liabilities of income and expenses should be according to the currency of actual payment at the same time, should choose a currency for currency, all foreign currency conversion costs a bit currency accounting and preparation of financial statements. Fifth, all accounting documents, account books, statements in various written records recorded in Chinese, if necessary, can be described beside the foreign language; the number of words in Arabia digital records. Recording and writing must be done with pens and not with pencil or ball point pen. The sixth companies adhere to the principle of capital determination and capital adequacy. The calculation of the income and expenses of each unit of the seventh companies shall be carried out at different levels and the account shall be set up according to the ministry. For the same period of income and its associated costs, costs must be reflected in the same period, such as p