a公司首次执行新会计准则的对策分析word格式论文.docxVIP

possible impact that may bring to them when in application. This thesis of mine is, therefore, designed to analyze, from overall economic growth in China to ingenuity in the ACE adoption, the tendency to the convergence between the national accounting standards and the international accounting criteria. Moreover, a research is made, on a financial basis, into Company A with its present conditions for the performance of ACE; meanwhile, my paper also does some analyzing of Company A in link-up of initially carrying out the renewed ACE with its rules and regulations, procedural flow of operation, and account titles, and also in disposal of its inventory, fixed assets, intangible assets, and the corporate RD; variance analyses are also made of such entries as salaries, wages, and emoluments of the staff, and income taxes herewith, etc., along with the variations incurred accordingly in the ACE exertions, which leads to an analysis of some possible countermeasures. As against the features of Company A, a renewed system of financial examination is thus made out, with an addition to that of the fixed assets management. And this paper also analyzes the preconditions of SMEs for implementing the new ACE in the summary.As for the SMEs that have conditions, only by handling a/c particulars and preparing financial statements as per ACE norms, can they provide quality information that is so creditworthy as to further expand and meet the ever competitive market at home and abroad. Please see to it that Company A in question is no more than one case of the SMEs that exist here in China in millions. So the author hopes that the research hereof can serve as a reference for others, when they intend to adopt the new ACE specifications, in order for them to grow in a healthy manner.Key words: SMEs, new ACE standards, countermeasures目录第一章绪 论............................................................................................. 11.1 本文的研究背景..........................................