中國企業(yè)會(huì)計(jì)制度

內(nèi)容概要

《企業(yè)會(huì)計(jì)制度》是目前中國適用面最廣的基本會(huì)計(jì)規(guī)范之一，自2002年1月1日起，所有上市公司、外商投資企業(yè)都要執(zhí)行該會(huì)計(jì)制度。財(cái)政部進(jìn)一步要求2003年1月1日以后成立的所有企業(yè)（小型企業(yè)和金融企業(yè)除外）都應(yīng)全面執(zhí)行該會(huì)計(jì)制度，以統(tǒng)一和規(guī)范企業(yè)的會(huì)計(jì)業(yè)務(wù)和對(duì)外編報(bào)行為，增加不同企業(yè)財(cái)務(wù)報(bào)表之可比性。    本書提供由CCH公司編輯翻譯的《企業(yè)會(huì)計(jì)制度》中英文對(duì)照文本，包括財(cái)務(wù)報(bào)表樣本、報(bào)表編制說明和財(cái)政部關(guān)于會(huì)計(jì)制度和準(zhǔn)則的最新解答，以及由德勤會(huì)計(jì)師事務(wù)所資深專家撰寫的分析導(dǎo)言，向讀者展現(xiàn)中國財(cái)務(wù)編報(bào)實(shí)務(wù)和披露事項(xiàng)的最新發(fā)展動(dòng)態(tài)。

書籍目錄

IntroductionAccountion 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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