企業(yè)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度本質(zhì)的區(qū)別

舊準(zhǔn)則有會(huì)計(jì)主體,持續(xù)經(jīng)營(yíng),會(huì)計(jì)分期和貨幣計(jì)量四個(gè)假設(shè).新準(zhǔn)則的規(guī)定增加了權(quán)責(zé)發(fā)生制假設(shè).會(huì)計(jì)制度仍然規(guī)定為四個(gè)假設(shè).

(一)會(huì)計(jì)主體比較

舊準(zhǔn)則規(guī)定會(huì)計(jì)核算應(yīng)當(dāng)以企業(yè)發(fā)生的各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)為對(duì)象,記錄和反映企業(yè)本身的各項(xiàng)生產(chǎn)經(jīng)營(yíng)活動(dòng).

新準(zhǔn)則規(guī)定企業(yè)應(yīng)當(dāng)對(duì)其本身發(fā)生的交易或者事項(xiàng)進(jìn)行會(huì)計(jì)確認(rèn),計(jì)量和報(bào)告.

會(huì)計(jì)制度的規(guī)定與舊準(zhǔn)則相同.

(二)持續(xù)經(jīng)營(yíng)假設(shè)

舊準(zhǔn)則規(guī)定會(huì)計(jì)核算應(yīng)當(dāng)以企業(yè)持續(xù),正常的生產(chǎn)經(jīng)營(yíng)活動(dòng)為前提.

新準(zhǔn)則規(guī)定企業(yè)會(huì)計(jì)確認(rèn),計(jì)量和報(bào)告應(yīng)當(dāng)以持續(xù)經(jīng)營(yíng)為前提.

會(huì)計(jì)制度的規(guī)定與舊準(zhǔn)則相同.

(三)會(huì)計(jì)分期假設(shè)

舊準(zhǔn)則規(guī)定會(huì)計(jì)核算應(yīng)當(dāng)劃分會(huì)計(jì)期間,分期結(jié)算賬目和編制會(huì)計(jì)報(bào)表.會(huì)計(jì)期間分為年度,季度和月份.年度,季度和月份的起訖日期采用公歷日期.

新準(zhǔn)則規(guī)定企業(yè)應(yīng)當(dāng)劃分會(huì)計(jì)期間,分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告.會(huì)計(jì)期間分為年度和中期.中期是指短于一個(gè)完整的會(huì)計(jì)年度的報(bào)告期間.

會(huì)計(jì)制度的規(guī)定概念與新準(zhǔn)則相同,但將會(huì)計(jì)期間分為年度,半年度,季度和月度.年度,半年度,季度和月度均按公歷起訖日期確定.半年度,季度和月度均稱為會(huì)計(jì)中期.所稱的期末和定期,是指月末,季末,半年末和年末.

(四)貨幣計(jì)量假設(shè)

舊準(zhǔn)則規(guī)定會(huì)計(jì)核算以人民幣為記賬本位幣.業(yè)務(wù)收支以外幣為主的企業(yè),也可以選定某種外幣作為記賬本位幣,但編制的會(huì)計(jì)報(bào)表應(yīng)當(dāng)折算為人民幣反映.境外企業(yè)向國(guó)內(nèi)有關(guān)部門編報(bào)會(huì)計(jì)報(bào)表,應(yīng)當(dāng)折算為人民幣反映.

新準(zhǔn)則僅僅規(guī)定企業(yè)會(huì)計(jì)應(yīng)當(dāng)以貨幣計(jì)量.對(duì)記賬本位幣未作規(guī)定.

會(huì)計(jì)制度的規(guī)定與舊準(zhǔn)則相同,并且規(guī)定在境外設(shè)立的中國(guó)企業(yè)向國(guó)內(nèi)報(bào)送的財(cái)務(wù)會(huì)計(jì)報(bào)告,應(yīng)當(dāng)折算為人民幣.

以上就是關(guān)于企業(yè)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度本質(zhì)的區(qū)別的全部?jī)?nèi)容了.需要注意的是要了解制度的內(nèi)容,看完上文你學(xué)會(huì)了嘛?如果你還有什么問題,可以咨詢會(huì)計(jì)學(xué)堂在線答疑老師.