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V. Accounting Guidelines for Specific Industries Up to now, 11 industry-specific accounting guidelines were issued in order to provide more guidance for enterprises that adopt the ASBE. These industry specific accounting guidelines replaced the equivalent old industry-specific accounting rules issued in 1993. VI. Other Accounting Pronouncements In addition to the ASBE and the CASs, ad hoc pronouncements (usually titled as 'Caikuai') issued by the MOF also form an important part of PRC accounting.
五，会计准则对特定行业 到现在为止， 11个行业的具体会计准则的陆续发放，以提供更多的指导，为企业采用asbe 。这些行业的具体会计准则取代相当于旧特定行业的会计规则发行于1993年。 六。其他会计言论 五，会计准则对特定行业 到现在为止， 11个行业的具体会计准则的陆续发放，以提供更多的指导，为企业采用asbe 。这些行业的具体会计准则取代相当于旧特定行业的会计规则发行于1993年。 六。其他会计言论 除上述asbe和社科院，专案言论（通常称为' 财会 ' ） ，由财政部也组成的一个重要组成部分中华人民共和国会计。
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