| 本书特点： 全面——涵盖制度全文、会计科目和报表样本、报表编制说明和附注等，专家评论深入解析实务操作，以利读者参照运用。 更新——收录整理财务部关于执行《企业会计制度》和会计准则的系列问题解答等相关重要文件，反映财务编报实务最新动态。 准确——全书译文经香港会计专家重新审校，确保译文更符合国际通用术语标准。 易用——中英双语逐页对照，方便查阅。 |
| Introduction Accountion System for Business Enterprises Chapter 1 General Provisions Chapter 2 Assets 2.1 Current Assets 2.2 Long-term Investments 2.3 Fixed Assets 2.4 Intangible Assets and Other Assets 2.5 Impairment of Assets Chapter 3 Liabilities 3.1 Current Liabilities 3.2 Long-term Liablilties Chapter 4 Owners' Equity Chapter 5 Revenue 5.1 Revenue arising from the sale of goods and the rendering of services 5.2 Contract Revenue Chapter 6 Costs and Expenses Chapter 7 Profit and Profit Distribution Chapter 8 Non-monetary Transactions Chapter 9 Foreign Currency Transactions Chapter 10 Accountion Adjustments 10.1 Changes in Accountion Policies 10.2 Changes in Accountion Estimates 10.3 Corrections of Accountion Errors 10.4 Events Occurring after the Balance Sheet Date Chapter 11 Contiongencies Chapter 12 Related Party Relationships and Transactions Chapter 13 Financial Reports Chapter 14 Supplementary Provisions …… Appendix |
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