毕业论文摘要翻

Abstract: Jiangxi red rich tourism resources, development of red tourism resources to carry out patriotic education has been to broaden the traditional way of education, Jiangxi revolutionary base areas to promote "comprehensive, coordinated and sustainable" development, building a "harmonious Jiangxi" big project. However, in Jiangxi Province during the development of red tourism resources, there are still some problems. Therefore, we must improve the development of red tourism resources in Jiangxi overall layout, highlighting the development of red tourism resources in Jiangxi Province and improve the focus of the development of red tourism initiatives such as the development of red tourism resources. Key words: Red Tourism Development Strategy resources

Ministry of Finance had issued on February 15 "Enterprise AccountantCriterion 1st □Stores goods" (to hereafter refer to as newcriterion), stipulated from January 1, 2007 gets up in goes on themarket in the company scope to execute, encourages other enterprisesto carry out. The new criterion from the standard scope, theconfirmation, the measurement, disclosed and so on the aspect to theconfirmation, the measurement and the report which stores goodsdisclosed has carried on the explanation and the stipulation. Thisarticle issues "Enterprise Accountant on the new goods in stockcriterion and Ministry of Finance to November 9, 2001 Criterion □Tostore goods" (hereafter refers to as old criterion) the changedifference to make the concrete comparative analysis. The goods instock are the enterprise current assets main constituent, stores goodsthe accounting to be correct or not, regarding the appropriatereflection enterprise's financial condition, the managementachievement and the cash current capacity has the important view of the fact that will store goods in the property importance,Ministry of Finance as early as the criterion sets up the item in 1993on "the goods in stock", and had issued with 1994 July 4 solicits theopinion manuscript, until on 2001 November 9 had officially issued"Enterprise Accountant Criterion □□Stores goods" (to hereafterrefer to as old goods in stock criterion), this criterion gets up to2002 January 1 temporarily carries out in the limited liabilitycompany, gets up other enterprises from 2003 January 1 also to startto execute. Since "Enterprise's Accountant Criterion □□Has storedgoods" executes, is improves the related information quality which theenterprise stores goods to play the positive role, but still has thecertain problem: For example, the enterprise falls in price using thegoods in stock prepares to operate the profit and so on. Therefore, inorder to further the standard enterprise stores goods the accounting,satisfies the establishment integrity accountant the criterion system,Ministry of Finance profits from international accountant thecriterion the reasonable content, practices some questions in view ofour country accountant which appears, carried on to the old goods instock criterion rehas revised, and had issued to February 15, 2006revised after "Enterprise Accountant Criterion 1st □□To storegoods" (to hereafter refer to as new goods in stock criterion), therequest went on the market the company to execute from January 1,2007. Generally speaking, the new goods in stock criterion comparesthe change in the content with the old goods in stock criterion is notvery big, but has made the certain revision and the revision to someconcrete questions. This article mainly carries on the comparativeanalysis to the new old criterion related question, hoped to thefinancial personnel thoroughly understood the new criterion has thehelp.