q我 帮你
Stock enterprises is an important current assets, its correct confirmation, measurement and disclosure of the enterprise's financial situation, operating results have a great influence. China's original" industry accounting standards -- inventory" to standardize enterprise inventory accounting has played a positive role, but there are also some practical problems such as determining the actual cost of inventories. The moving weighted LIFO and not universal, or can't reflect the real situation of stock turnover; through quite a long time the production activities to achieve sales, inventory, the increase or decrease in expenses directly included in the current profits and losses, not conducive to objectively reflect the cost of inventory.In order to establish a complete system of accounting standards, especially China's accession to the World Trade Organization ( WTO ), speeding up the integration into the world economy and global capital market, and the internationalization of accounting standards and the needs of increasingly urgent, in order to further standardize the inventory confirmation, measurement and disclosure of relevant information, to the relevant parties to provide true, reliable financial information, the Ministry of finance from the international accounting standards and reasonable content, in the light of our country accounting problems in practice, the old inventory guidelines were revised again, and in February 15, 2006 promulgated the" Enterprise Accounting Standards No. first inventory", and requests the listed company shall enter into force as of January 1, 2007. The new inventory standards compared with the old inventories standards have greatly improved, the old and the new inventory standards clear differences, in favor of the new inventory standards to the correct understanding and implementation. This paper is only a" inventory" of new and old criterion difference carries on the simple analysis, first elaborated the new enterprise accounting standards promulgated the necessity, based on this, respectively from the old and new inventory standards overall structure difference and the specific content of differences in two aspects to carry on the comparative analysis, finally had pointed out our country new inventory standards system which possibly meets in the implementation process the problem, and put forward to solve the train of thought of the problem, so that the accounting personnel of the new guidelines for the understanding and use of help. So that we can better study, understanding and application of the new accounting inventory standards.尽力而为！
给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund management has become the core content of corporate governance. Finance and Accounting is exclusively through certain technical means and methods of accounting for funds, and specifically for corporate governance, decision-making accounting information in a discipline. As we all know, with the continuous development of the economy, financial accounting in the management, decision-making in an increasingly important role. Accordingly, the financial accounting of quality, a direct impact on the managers, operators, investors and the public interest, but also affect the company's economic, social image and social credibility, and therefore the process of socio-economic operations irreplaceable status. Enterprise Management is designed to achieve maximum benefits in the enterprise, that is a great honor to bring to the enterprise, and the various enterprises will realize the healthy and sustainable development. Business operations and financial condition is through the balance sheet, income statement, cash flow statement and reflected. The accounting department directly through the corporate accounting, business conditions and results for effective financial analysis, not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity, but also can be found Enterprise The size of the risks, pros and cons of corporate capital structure, so that the operators use many aspects of the enterprise to make the right decisions, with minimal risk, the most healthy financial position to achieve the maximum profit the best. At the same time, you can also find some essential issues, in order to improve management to provide the basis of some relevant
Abstract: Accounting, as an information system, was used to provide the financial information, which had played important role in enterprise management. Accounting information processing had been developed from the handwork processing to computer accounting processing. As the result, the pattern of traditional accounting was gradually broken and new accounting minds and theory were established, which didn’t only promote the accounting development and reform, but also improved computer accounting to be perfected and developed further. This paper, based on discussing the computer accounting and its features, deeply studied the computer accounting impact on traditional accounting, and pointed out computer accounting had some influences on accounting theory, accounting practice, audit and internal control of traditional accounting. Keyword: accounting theory; accounting practice, audit; internal control自己翻译的，希望对你有帮助。
