股份制试点企业会计制度

股份制试点企业会计制度股份制试点企业会计制度
  1. 我国是在1992年执行的《股份制试点企业会计制度》最早提出了计提坏账准备金的规定,但并没有做出强制要求。

    Our country earliest proposed the rules of bad debt reserve extraction in 《 Joint-stock pilot enterprise accounting system 》 which is executed in 1992 , but had not made compulsory requirements .