新會(huì)計(jì)準(zhǔn)則全集(準(zhǔn)則、指南、科目)

1、企業(yè)會(huì)計(jì)準(zhǔn)則2006版20061123第1頁共349頁企業(yè)會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則............................................................................................................1第一章總則...................................................................

2、.........................................................1第二章會(huì)計(jì)信息質(zhì)量要求....................................................................................................1第三章資產(chǎn).............................................

3、...............................................................................2第四章負(fù)債............................................................................................................................2第五章所有者權(quán)益..

4、..............................................................................................................2第六章收入........................................................................................................

5、....................3第七章費(fèi)用............................................................................................................................3第八章利潤................................................................

6、............................................................3第九章會(huì)計(jì)計(jì)量....................................................................................................................3第十章財(cái)務(wù)會(huì)計(jì)報(bào)告..........................

7、..................................................................................4第十一章附則........................................................................................................................4企業(yè)會(huì)計(jì)準(zhǔn)則第1號(hào)—

8、—存貨........................................................................................................5第一章總則...........................................................................................................

9、...................5第二章確認(rèn)..............................................................................................................................5第三章計(jì)量...............................................................

10、...............................................................5第四章披露..............................................................................................................................6《企業(yè)會(huì)計(jì)準(zhǔn)則第1號(hào)——存貨》應(yīng)用指南.....

11、..................................................................7企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)——長期股權(quán)投資........................................................................................9第一章總則..........................................

12、......................................................................................9第二章初始計(jì)量........................................................................................................................9第三章后續(xù)

13、計(jì)量........................................................................................................................9《企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)——長期股權(quán)投資》應(yīng)用指南.....................................................11企業(yè)會(huì)計(jì)準(zhǔn)則第3號(hào)——投資性房地產(chǎn)..

14、....................................................................................14第一章總則..........................................................................................................................14第二章確認(rèn)

15、和初始計(jì)量......................................................................................................14第三章后續(xù)計(jì)量........................................................................................................

16、..........14第四章轉(zhuǎn)換..........................................................................................................................15第五章處置..........................................................................

17、................................................15第六章披露..........................................................................................................................15《企業(yè)會(huì)計(jì)準(zhǔn)則第3號(hào)——投資性房地產(chǎn)》應(yīng)用指南..................

18、...................................16企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)——固定資產(chǎn)..............................................................................................18第一章總則...................................................................

19、.......................................................18第二章確認(rèn)..........................................................................................................................18第三章初始計(jì)量...........................

20、.......................................................................................18第四章后續(xù)計(jì)量..................................................................................................................19第五章處置...

21、.......................................................................................................................19第六章披露..............................................................................................

22、............................20《企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)——固定資產(chǎn)》應(yīng)用指南.............................................................20企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)...........................................................................................

23、...22第一章總則..........................................................................................................................22第二章確認(rèn)和初始計(jì)量............................................................................

24、..........................22第三章后續(xù)計(jì)量..................................................................................................................23企業(yè)會(huì)計(jì)準(zhǔn)則2006版20061123第3頁共349頁第三章債權(quán)人的會(huì)計(jì)處理...............................

25、.................................................................61第四章披露........................................................................................................................61《企業(yè)會(huì)計(jì)準(zhǔn)則第12號(hào)——債務(wù)重組》應(yīng)用指南....

26、.......................................................62企業(yè)會(huì)計(jì)準(zhǔn)則第13號(hào)——或有事項(xiàng)...........................................................................................64第一章總則.................................................

27、.......................................................................64第二章確認(rèn)和計(jì)量............................................................................................................64第三章披露........................

28、................................................................................................65《企業(yè)會(huì)計(jì)準(zhǔn)則第13號(hào)——或有事項(xiàng)》應(yīng)用指南...........................................................65企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入.........................

29、..........................................................................68第一章總則........................................................................................................................68第二章銷售商品收入........

30、................................................................................................68第三章提供勞務(wù)收入........................................................................................................69第四章讓渡資產(chǎn)

31、使用權(quán)收入............................................................................................69第五章披露....................................................................................................................

32、....70《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》應(yīng)用指南...................................................................70企業(yè)會(huì)計(jì)準(zhǔn)則第15號(hào)——建造合同...........................................................................................73第一章總則...........

33、.............................................................................................................73第二章合同的分立與合并................................................................................................73

34、第三章合同收入................................................................................................................73第四章合同成本............................................................................................

35、....................74第五章合同收入與合同費(fèi)用的確認(rèn)................................................................................74第六章披露................................................................................................

36、........................75企業(yè)會(huì)計(jì)準(zhǔn)則第16號(hào)——政府補(bǔ)助...........................................................................................76第一章總則................................................................................

37、........................................76第二章確認(rèn)和計(jì)量............................................................................................................76第三章披露.......................................................

38、.................................................................76《企業(yè)會(huì)計(jì)準(zhǔn)則第16號(hào)——政府補(bǔ)助》應(yīng)用指南...........................................................77企業(yè)會(huì)計(jì)準(zhǔn)則第17號(hào)——借款費(fèi)用......................................................

39、.....................................80第一章總則........................................................................................................................80第二章確認(rèn)和計(jì)量..............................................

40、..............................................................80第三章披露........................................................................................................................81《企業(yè)會(huì)計(jì)準(zhǔn)則第17號(hào)——借款費(fèi)用》應(yīng)用指南.......

41、....................................................81企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)——所得稅...............................................................................................84第一章總則.................................................

42、.........................................................................84第二章計(jì)稅基礎(chǔ)..................................................................................................................84第三章暫時(shí)性差異..............

43、................................................................................................84第四章確認(rèn).....................................................................................................................

44、.....84第五章計(jì)量..........................................................................................................................85第六章列報(bào)...............................................................................

45、...........................................86《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)——所得稅》應(yīng)用指南...............................................................86企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)——外幣折算.........................................................................

46、..................89第一章總則........................................................................................................................89第二章記賬本位幣的確定..............................................................