By comparing the old accounting standards with the new ones, this article shows the main changes in new accounting standards for Business Enterprises, and discusses its difficulties in practice.

本文将新旧企业会计准则进行比较，结合新会计准则的主要变化，就新企业会计准则在实际应用中的难点进行了探讨。

youdao

And the old accounting standards, the new guidelines from the basic accounting principles to the specific accounting standards have made a big change.

和旧的会计准则相比，新准则从基本会计准则到具体会计准则全部作了较大的改动。

youdao