各位領(lǐng)導(dǎo)上午好！具體會(huì)計(jì)準(zhǔn)則講解河南省國(guó)稅局培訓(xùn)中心——韓利春

主要講解內(nèi)容一、現(xiàn)行企業(yè)會(huì)計(jì)核算制度現(xiàn)狀二、《企業(yè)會(huì)計(jì)準(zhǔn)則——基本會(huì)計(jì)準(zhǔn)則》三、《企業(yè)會(huì)計(jì)準(zhǔn)則第1號(hào)——存貨》四、《企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)——固定資產(chǎn)》五、《企業(yè)會(huì)計(jì)準(zhǔn)則第6號(hào)——無形資產(chǎn)》第一講現(xiàn)行企業(yè)會(huì)計(jì)核算制度現(xiàn)狀一、現(xiàn)行會(huì)計(jì)法規(guī)體系現(xiàn)狀介紹

會(huì)計(jì)法規(guī)是會(huì)計(jì)工作必須遵守的行為規(guī)范。我國(guó)現(xiàn)行的會(huì)計(jì)法規(guī)體系由會(huì)計(jì)法律、會(huì)計(jì)行政法規(guī)、會(huì)計(jì)部門規(guī)章和地方性會(huì)計(jì)法規(guī)組成。

（一）全國(guó)人大制定的會(huì)計(jì)法律：《會(huì)計(jì)法》和《中華人民共和國(guó)注冊(cè)會(huì)計(jì)師法》

。（二）國(guó)務(wù)院制定的會(huì)計(jì)行政法規(guī)。1.《企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例》2.《總會(huì)計(jì)師條例》（癢三宵）證會(huì)怪計(jì)桂部稱門黑規(guī)表章國(guó)隸家翅統(tǒng)忽一病的制會(huì)抗計(jì)何制面度死是雙指度國(guó)善務(wù)之院岸財(cái)幫政揮部溪門蔽根據(jù)緣瑞《霧會(huì)匆計(jì)熱法君》侵制淹定暫發(fā)萍布傾的塵關(guān)朋于會(huì)扁計(jì)亞核票算牢、鉤會(huì)柱計(jì)監(jiān)偉督膝、濟(jì)會(huì)寫計(jì)扛機(jī)魔構(gòu)暖和翁會(huì)陣計(jì)露人迅員宰以步及巖會(huì)粗計(jì)梯工駕作回管種理的柱制莫度。（潔四袍）地袋方夢(mèng)性荷會(huì)撒計(jì)州法肌規(guī)各月省費(fèi)、自自鐘治滿區(qū)強(qiáng)、跟直悅轄壁市原根示據(jù)碼會(huì)喜計(jì)令法林律備、殼會(huì)因計(jì)行沈政觀法恥規(guī)宵和扎會(huì)疏計(jì)棗部拿門糖規(guī)紀(jì)章駕的碑規(guī)兔定戒，坊結(jié)日合糾本待地哄區(qū)的源實(shí)諸際活情貧況鑄制陸定的的廈，和在斬本希行趁政飼區(qū)勢(shì)域目?jī)?nèi)魔實(shí)藥施們的堤地方辯性壁會(huì)丟計(jì)偉法阻律蒙規(guī)脅范二辦、猾企柄業(yè)鉆會(huì)肉計(jì)棄核態(tài)算園制零度肚介死紹會(huì)豪計(jì)狂核貢算免制銹度繪包含括唐：企旬業(yè)墊會(huì)冷計(jì)曬準(zhǔn)效則誕、烏企敏業(yè)確會(huì)憶計(jì)漢制剛度欄、澤核融算流辦魔法其、慢補(bǔ)矮充遷規(guī)偶定。(賣一蕩)登新企釘業(yè)積會(huì)百計(jì)燒準(zhǔn)吃則自2開0劃0踢7年1月1日鴉起竭在參上霞市公辭司級(jí)范邀圍悄內(nèi)毅施志行裹，鍵鼓嘗勵(lì)筒其燭他舌企劫業(yè)介執(zhí)盟行批。執(zhí)世行打該3愈8項(xiàng)腦具攀體捕準(zhǔn)奶則巨的決企刊業(yè)癥不最再抱執(zhí)師行星現(xiàn)預(yù)行沙準(zhǔn)戶則已、《企業(yè)退會(huì)渴計(jì)慮制妖度》和《金蠢融墊企村業(yè)牽會(huì)招計(jì)去制處度》。權(quán)同時(shí)手，城所庫有怕現(xiàn)驗(yàn)行奏的椒暫策行敞規(guī)封定礙、完補(bǔ)佳充種規(guī)烏定船、解行遮業(yè)季會(huì)計(jì)蔑核仙算凡辦綢法籠、且問睛題西解蠶答樣等爽一倘律肝廢促止怪（鏟但刮其治中挪的可疼用槳內(nèi)鋒容乎將粗繼席續(xù)允體古現(xiàn)讀于糖新隨的掘會(huì)舊計(jì)挪科憶目懲、格會(huì)希計(jì)如報(bào)表瘦體境系涼中撤）其，座以欲解偏決攀目悔前謹(jǐn)會(huì)篇計(jì)妻規(guī)緩范蒙過竹多鄰過嚼雜毛的問振題膀。強(qiáng)至悟于眨小島企籌業(yè)喉，幣仍支然燈執(zhí)本行劣原貧來確的《小害企飽業(yè)會(huì)窗計(jì)姐制嘩度》，少可腿暫突不屈執(zhí)碰行伴這包套拳體航系度。新撤企煤業(yè)銹會(huì)雁計(jì)遵準(zhǔn)脂則莖的綠實(shí)既施居前常景1敗基宏本搬準(zhǔn)燙則催＋卡3筍8鉤項(xiàng)草具爸體再準(zhǔn)蔬則野（者2饅2槍項(xiàng)諸新冷＋孝1觀6義項(xiàng)吩修聚訂稱）自苗2群0臺(tái)0的7里年瞎1嫩月濫1趣日塵起膛在哨上改市秀公擦司漢范醬圍昂內(nèi)腰施虹行鼓靜勵(lì)液其幻玉他翻企庸業(yè)肚執(zhí)狹行采.條點(diǎn)件套成躲熟創(chuàng)后工，極將俯在除薯小闊企膛業(yè)腿外偽的冒所午有著企書業(yè)足執(zhí)錘行按。（攜二吩）寸會(huì)摩計(jì)纖制基度我玩國(guó)鉛的槍會(huì)勾計(jì)襪制網(wǎng)度則體概系戲構(gòu)只成1棟、掙1權(quán)9堤個(gè)竿行蘋業(yè)雖會(huì)等計(jì)繼制腰度虹（慕從線1軍9鳥9魂3汁年下到鉗2沫0四0苗0年匹陸征續(xù)哈制賢定豈和塌實(shí)芒施難的傍體栗現(xiàn)仿行鏡業(yè)益經(jīng)踩營(yíng)武特未點(diǎn)饞和匠管理屯要級(jí)求胞的襖、欺分劑別拳適欣用萬于叫不康同砌行午業(yè)胞企好業(yè)使的污會(huì)保計(jì)制佛度梯）2仿、蛛綜謠合矮會(huì)曉計(jì)認(rèn)制辜度極（竭適邁用捷于獎(jiǎng)多火個(gè)沉行嬌業(yè)醫(yī)或卷特塵定因經(jīng)濟(jì)演成灶分抵企擾業(yè)泳的隆會(huì)礦計(jì)基制伙度冷）戶包混括象：受《專企叔業(yè)往會(huì)散計(jì)制善度多》及、揮《稼金然融頃企留業(yè)就會(huì)榜計(jì)炸制負(fù)度痕》鬧、邪《微小綱企概業(yè)會(huì)播計(jì)府制籮度玩》盈三輸個(gè)搶制賣度煙，塞基因本尋涵視蓋致了購(gòu)全搞國(guó)捉各托類企絕業(yè)曾。1鵝、按《絞企諷業(yè)氣會(huì)遇計(jì)雀制質(zhì)度萄》實(shí)院施奧時(shí)罩間押：厚2英0慎0譜1邀年夏1鹿月梳1診日實(shí)妨施購(gòu)范犯圍及：例2休0咽0呈1分年廚1琴月松1筐日冬暫揮在碑股淘份裕有眉限越公司倦范繡圍貍內(nèi)呆執(zhí)戲行銳；2屢0免0劉2騎年乓1年月被1臺(tái)日課在滋外席商證投極資遇企鑰業(yè)刮執(zhí)繁行器；2權(quán)0洗0薄3筑年冬新景辦形企敗業(yè)壁執(zhí)御行挎；2哀0裂0漠5茫年獨(dú)底耳前勇所但有宴國(guó)蹲有斬企獎(jiǎng)業(yè)虜執(zhí)榮行搶。設(shè)損想兄：委取魄代含1鍛9遠(yuǎn)個(gè)臂分縱行冤業(yè)槳會(huì)潤(rùn)計(jì)仇制霧度列，略成沃為副通谷用的森、寄統(tǒng)喉一翻的億企勤業(yè)誘會(huì)態(tài)計(jì)瓶核紫算需制賭度亦。2押、串《武金朗融紋企聽業(yè)冬會(huì)懇計(jì)河制藍(lán)度開》呼．案于衣2蹤蝶0皆0冷1醬年吹1若月黨2世7憶日畢發(fā)扛布撿.員它移適辜用病于升中江華胡人例民啊共怠和想國(guó)薄境顫內(nèi)胳依申法恐成恰立彩的賺各忍類將金質(zhì)融者企嬸業(yè)賽，笑包靜括楚銀番行吼(迅含壯信神用鹿社士)乳、躲保趁險(xiǎn)循公溫司福、災(zāi)證撿券卷公喚司驅(qū)、煌信俱托嗚投元資剃公其司抄、稅期勸貨督公廟司天、梳基刷金言管唇理既公果司販、基租姐賃伯公脂司桶、控財(cái)喜務(wù)譽(yù)公仔司鄭等把。實(shí)題施混范罰圍燥：廁于尺2撈0王0智2拋年增1溪月姜1足日鐮起響在載上遭市貪的常金擊融腥企孟業(yè)梨范榨圍罰內(nèi)譯實(shí)筑施紐奉；勾同料時(shí)堂，供也訓(xùn)鼓癥勵(lì)檔其睡他信股別份班制率金犧融愚企副業(yè)莖實(shí)提施灑《閱金金融佛企輸業(yè)療會(huì)織計(jì)霜制梁度擊》抵。☆由曉于詞銀撇行慨、筍保面險(xiǎn)夜公爬司隆、悄證敗券擊公炸司扇、犁投敘資鋼公戚司讀和圍基洲金蜻公奶司瓜的為業(yè)下務(wù)御比回較價(jià)特枝殊哨，爪所添以早就壤單瓜獨(dú)么制撲定秒了塘這徹么觀一墊個(gè)拔制棋度耀。☆由禮于膽銀抬行少、陰保忽險(xiǎn)狡公餡司糾、妨證鼠券孫公錯(cuò)司趁、烈投鋸資犧公肯司符和際基蟲金苦公烈司稿的腎業(yè)歪務(wù)洋比隔較舍特往殊差，軍所舍以慶就關(guān)單志獨(dú)司制清定掃了亭這掩么誤一繩個(gè)靜制在度廈。《駝金殿融保企叉業(yè)競(jìng)會(huì)連計(jì)崗制偏度拿》拒沒村有洲規(guī)動(dòng)定怕會(huì)程計(jì)堆科斑目★銀舊行遠(yuǎn)目翠前嘴采嫂用松原組行偉業(yè)淺會(huì)冒計(jì)陣制堵度脖規(guī)貫定霞的游會(huì)育計(jì)嶄科托目報(bào)；★《隸金欺融陽企頭業(yè)類會(huì)鬧計(jì)術(shù)制襯度—洗—開證鼓券崗公間司前會(huì)壩計(jì)頁科紋目余和遷會(huì)稱計(jì)秀報(bào)炭表檢》財(cái)謎會(huì)雨（緣瑞2園0鄙0攜3灶）光3疊2辨號(hào)2照0究0顯4味、緊1險(xiǎn)、那1窩起致在滴證蜘券盼公抓司梨實(shí)漠行★財(cái)姓政憐部隸關(guān)知于扁印威發(fā)世《曲保盆險(xiǎn)稈中絮介廉公鹽司京會(huì)椒計(jì)里核陷算忘辦若法壩》的固通勿知趣財(cái)憶會(huì)謊[愈2剃0欄0外4倒]吩1標(biāo)0殊號(hào)2誼0指0嫁5蘋、但1江、攔1稼、拼起循執(zhí)支行★蝦財(cái)悉政點(diǎn)部韻關(guān)械于她印泡發(fā)耽《夕投掏資到公糖司吐會(huì)知計(jì)輕核悉算陽辦刺法郊》著的何通番知財(cái)租會(huì)[表2倘0剝0殺4鼻]稈1郵4號(hào)實(shí)閱施貞時(shí)麥間殊：櫻2設(shè)0弊0呼5秀-似1平-苗13送、建《諷小捐企直業(yè)帳會(huì)抬計(jì)紗制魚度己》謙（抵2嶄0擱0單5鄙年交1證月祖1鄰日勤實(shí)搞施積）本惡制忙度澇適沖用調(diào)于鋤在兵中構(gòu)華任人痰民唯共芽和廳國(guó)餓境怕內(nèi)眾設(shè)定立球的當(dāng)不厘對(duì)妙外老籌辟集摸資萌金采、頓經(jīng)熱營(yíng)配規(guī)砌模洋較挑小動(dòng)的誦企蛙業(yè)郵。俊本執(zhí)制妹度茫中乒所津稱之“淋不匙對(duì)嫩外草籌膚集撒資品金社、早經(jīng)切營(yíng)待規(guī)急模歪較序小喊的賤企溝業(yè)扯”捧，婆是梳指鳴不含公議開蟻發(fā)港行兆股袖票補(bǔ)或告?zhèn)}券雞，越符議合血原剛國(guó)深家饅經(jīng)擾濟(jì)臟貿(mào)尼易眾委變員怖會(huì)透、水原事國(guó)熟家晨發(fā)準(zhǔn)展此計(jì)堅(jiān)劃趴委確員揀會(huì)膚、型財(cái)渡政顛部孩、董國(guó)等家士統(tǒng)躲計(jì)棗局收2混0具0母3煩年商制國(guó)定才的勻《疼中煉小摩企擺業(yè)種標(biāo)拴準(zhǔn)科暫觀行稼規(guī)涌定孕》茫（尊國(guó)膨經(jīng)裂貿(mào)葡中鏟小墻企鎮(zhèn)［悅2騙0訴0企3律］石1誕4完3霞號(hào)緞）認(rèn)中煌界棵定殲的限小肉企確業(yè)視，惡不奮包剃括隊(duì)以恥個(gè)緣瑞人奔獨(dú)斯資傻及釣合中嘉小哨企尼業(yè)抖標(biāo)隊(duì)準(zhǔn)櫻暫理行演規(guī)秧定周.到d林o徒c伙蠶形夏式將設(shè)漫立嘉的果小買企荒業(yè)羞。符烤合泄本狼制數(shù)度磨規(guī)歡定津的棋小獸企永業(yè)叼可們以叔按我照剛本城制棗度碌進(jìn)天行純核挎算奧，翅也者可輩以啞選德?lián)衿蕡?zhí)奔行脊《抓企逮業(yè)蠅會(huì)晉計(jì)姻制公度義》守。（使三竿）具習(xí)體闖使縫用情愿況1噸、窄《烤新謹(jǐn)企捎業(yè)筐會(huì)遷計(jì)箱準(zhǔn)畝則航》買（泰上升市撒公閃司勵(lì)）2皮、乘《冊(cè)企雙業(yè)壞會(huì)軍計(jì)據(jù)制繡度度》術(shù)（惠未奧施汽行近新釋準(zhǔn)膏則歡的順大擋中市型肆企史業(yè)笑及影外喪商皮投謀資憲企捎業(yè)色）3呆、羽《怖小祥企肢業(yè)殲會(huì)夜計(jì)她制蠻度花》康（斯小夠企籌業(yè)廁）4晴、先《礎(chǔ)金照融威企賞業(yè)月會(huì)匠計(jì)乓制揉度秀》谷(我未金上屋市漆的酬銀束行易、脖保寬險(xiǎn)箭公風(fēng)司蘭、察證堵券紛公虧司燒、修投鴿資稍公倚司隊(duì)和墾基劑金謹(jǐn)公法司憐等訪)聽撤聽紀(jì)不更同愈的籠聲良音混鑒亂保：違會(huì)單計(jì)題準(zhǔn)拾則涌與影會(huì)槽計(jì)旁制爽度企在炎使遣用救中舊并支存現(xiàn)燭階符段陳我杜國(guó)闊的每會(huì)催計(jì)刻規(guī)毒范爹體加系帽是禍準(zhǔn)座則夏和制源度探并踩存爹的跡模咐式辦。鐘一詞方機(jī)面牽，膨頒折發(fā)犧新舒的芬具攪體菜會(huì)報(bào)計(jì)準(zhǔn)喝則誼；兆另胸一余方潮面錫，瞇頒嶼發(fā)嗎了兄《悶企囑業(yè)青會(huì)禁計(jì)蜜制禮度轟》茫、《汽小拍企吐業(yè)館會(huì)沸計(jì)撐制視度低》巾、戴《業(yè)金苗融撒企疾業(yè)套會(huì)愧計(jì)轟制霧度殃》和嫂多俱個(gè)百行途業(yè)惑會(huì)賺計(jì)察核炒算趨辦糕法丟。際會(huì)夕計(jì)可準(zhǔn)賀則兩和冤會(huì)獨(dú)計(jì)覆制度猛并姥存練，盜然池而斥各飄自夫的蝴詳口簡(jiǎn)再程樹度驗(yàn)卻私不膽同潑，韻規(guī)栗范慚的對(duì)沉象脂一聰致得但鏟有勤時(shí)睜規(guī)謊范撇口逢徑櫻有柱出淡入械，愁這奪會(huì)亮造很成叼使企弊業(yè)伯無課所籌適征從濾和夫信漿息慮使鞏用菠者漂迷攪茫訂的雀情肌況白，弦。疑幅問六：榨會(huì)廊計(jì)千制晶度蓄是短膊暫恨綻巧放毅還風(fēng)是舊永凳遠(yuǎn)富美卷麗？在然美移國(guó)站等吵世消界賠很敞多妄國(guó)率家叫，雷會(huì)悄計(jì)示規(guī)題則威體辰系秒中駛只報(bào)存宗在晴會(huì)玻計(jì)山準(zhǔn)腎則奔而宋沒籮有御會(huì)川計(jì)狂制擴(kuò)度珠，蘇可片是己在培我龍國(guó)升，雪一驕直駱是對(duì)會(huì)疑計(jì)隔制芝度脊與減會(huì)使計(jì)燒準(zhǔn)訴則陸并寶存低。駝為遼此狗，蛇多宏年慎來凱很跪多顛業(yè)名內(nèi)臨人稼士妙一線直云在慢質(zhì)攪疑向會(huì)南計(jì)獵制朗度摸是捧否須應(yīng)延該花存懸在怠。（賓一盛）會(huì)寶計(jì)轎科荷目侍類朗別肢變蓄化將腥會(huì)歲計(jì)認(rèn)科兩目捐分兆為沒資眠產(chǎn)株類單、剃負(fù)仰債專類派、啄共禾同吐類駛、壤所割有貫者趨權(quán)癥益叮類葬、象成羊本判類火、逼損侮益媽類貿(mào)（原翻來早五扁類）（巷二憐）珠常患用餓會(huì)萍計(jì)指科鴉目燈名邊稱救變槍化1芬.戲“艇現(xiàn)棄金斯”謝科局目戚變目為省“宴庫壺存刊現(xiàn)勁金慎”退科本目漸。2威.映新演準(zhǔn)漆則條取六消涼了渾“揉短壩期缸投許資恐”冤、陷“華短個(gè)期珠投次資件跌月價(jià)恭準(zhǔn)廉備疫”椒科目錫，恭設(shè)隸置喬了腐“俱交尊易冠性征金侮融蹲資泰產(chǎn)編”斥科頓目書，頁并執(zhí)在皺“孕交英易更性賺金融祥資城產(chǎn)嗎”葛科煩目涂下販設(shè)引置作“吸成謝本陸”鞏、捎“捐公她允更價(jià)底值匆變受動(dòng)治”租兩啦個(gè)濾二優(yōu)級(jí)科認(rèn)目三田、府新冠準(zhǔn)叨則惕中盟會(huì)紡計(jì)礎(chǔ)科激目廟類軟別吹和甘名液稱羅的穩(wěn)變洞化3燈.芒新錦準(zhǔn)時(shí)則騙取菠消鏈了犁“杯應(yīng)躺收烤補(bǔ)申貼車款出”怪科柏目胖，芬并訓(xùn)入礦“廣其劉他應(yīng)饞收秤款混”炭科稼目貌核千算括。4銅.盆“駕物頓資煌采禍購(gòu)啟”激科賊目功變鐵為續(xù)“碰材錄料架采雀購(gòu)品”線科羊目樂。5限.員“公包秤裝筐物麥”伯和康“摘低強(qiáng)值串易投耗押品狂”捏科摩目恐合晶并啟為評(píng)“額周廳轉(zhuǎn)藥材料案”斧科昌目遼。6淹.相新蓮準(zhǔn)懷則例取香消劫了哄“降長(zhǎng)池期蔥債世權(quán)紅投毀資挎”統(tǒng)科腫目醒，愚變蜓為圍“撓持有眠至反到?jīng)銎卩l(xiāng)豐投鍛資憂”7腹.摧新打準(zhǔn)匹則禿增陷設(shè)脖了暖“焦投蓮資歡性折房累地跨產(chǎn)張”所科輔目態(tài)，濫核緣瑞算晌為吧賺土取瘋租釣金之或奔資側(cè)本敞增頸值成，屠或追兩宗者網(wǎng)兼汽有窗而卵持態(tài)有委的境房團(tuán)地必產(chǎn)累。8頭.仁新繞準(zhǔn)打則勿設(shè)谷置悔了絲式“窮長(zhǎng)搭期盈應(yīng)宏收叢款污”風(fēng)和灘“漢未俗實(shí)俱現(xiàn)西融臣資等收罵益娃”圣科目快。綁企千業(yè)鞋采克用揉遞備延打方摸式費(fèi)分聚期鳳收飯款沈、盈實(shí)送質(zhì)崖上淺具殊有偵融崖資性品質(zhì)埋的杏經(jīng)僅營(yíng)賊活伙動(dòng)晴，揭已秤滿伙足戚收急入架確鳳認(rèn)帳條趁件兆的奔，匹應(yīng)膨按旗應(yīng)收戲合圣同樣或糾協(xié)農(nóng)議際余烤款端借蛙記蕉“目長(zhǎng)裁期古應(yīng)儲(chǔ)收逼款怕”拋科遲目停，輔按謊其鋪公推允價(jià)啞值櫻貸克記賀“夜主駛營(yíng)錘業(yè)套務(wù)帶收嚼入趟”匪等刑科半目緊，貫按竄差絹額痰貸站記演“脆未兇實(shí)現(xiàn)嚴(yán)融致資饒收慌益謝”辟科蘿目扇。9膜.駝新寄準(zhǔn)利則淚設(shè)牧置擁了烈“內(nèi)長(zhǎng)屋期取股折權(quán)度投各資透”輛科功目澆，健但肅其小核梨算處內(nèi)銜容和滾核全算折方板法比與胞原限制沃度竄相煩比磁有蛋所勺變閃化耀。1國(guó)0只.蠻新猜準(zhǔn)帥則義增禿設(shè)炸了孟“目累丑計(jì)童攤息銷臉”陡科懇目累。襪用汁來牧核肆算楊無信形訂資產(chǎn)劍的詠攤圾銷桂額摟。1失2彈.氏原順制低度元要覺求英采船用禁納闊稅們影四響效會(huì)類計(jì)景法揭進(jìn)海行課所狼得爛稅疤會(huì)擾計(jì)處是理嚴(yán)的勸企弄業(yè)盞設(shè)說置如“碗遞挪延棚稅述款肆”燦科肯目皇，鴿而錄新階準(zhǔn)次則份要掉求秧采異用資川產(chǎn)酸負(fù)叨債債表蒜債少務(wù)享法懸進(jìn)挖行引所評(píng)得廊稅貞會(huì)密計(jì)更處俱理早設(shè)驅(qū)置放了隸“稻遞拆延所壘得薄稅擊資公產(chǎn)非”共和接“突遞購(gòu)延舌所慌得叛稅國(guó)負(fù)乳債撓”精科焰目供，歌其獵核勻算是方傾法與圣原濟(jì)制紅度壟相禾比味有漏所做變慌化榨。遞控延男所惹得植稅霉資渴產(chǎn)滔=就可你抵榆扣切暫偵時(shí)遲性繼差堵異糾×梳稅亦率遞甲延爛所紙得吳稅恐負(fù)潑債漆=悉應(yīng)綠納偏稅衣暫旁時(shí)緩性陶差萍異風(fēng)×睜稅興率1藍(lán)3偽.爭(zhēng)新獲準(zhǔn)丙則鎮(zhèn)取近消啄了允“欄應(yīng)滲付斯短下期挨債齊券似”巡壽科蜻目弓，勿而寬設(shè)竹置稍了稻“籌交易野性虎金走融械負(fù)聞債蛋”男科雖目塑。根核晉算匯直族接托指項(xiàng)定融為理以通公治允增價(jià)代值資計(jì)量其且下其更變顧動(dòng)持計(jì)甘入扒當(dāng)岡期返損幸益功的愛金啦融孩負(fù)誕債躬。1振4絮.僅“掠應(yīng)國(guó)付銀工盆資寬”孝和因“憲應(yīng)階付汽福尸利眠費(fèi)悉”真科糠目枝合喬并弟為區(qū)“礦應(yīng)厲付片職艦工薪劈燕酬料”貓科德目達(dá)。1識(shí)5火.稀“顫應(yīng)桑交飽稅債金壞”皇和男“也其栗他隔應(yīng)梳交教款傾”按合純并咸為債“毛應(yīng)僻交拔稅費(fèi)搞”各科聞目蒙。1嫌6評(píng).些新嗎準(zhǔn)哈則是中議設(shè)顫置拴的歐“住預(yù)晃計(jì)麻負(fù)緊債付”鑰科浸目款，墨其竭核棵算內(nèi)邁容庭與誓原擋制借度輩相雪比繳有妹所淋變槳化紗。1世7假.棟“耽盈泛余臥公脅積邪”招科母目程取主消思了肺法史定擴(kuò)公戰(zhàn)益似金趙有若關(guān)億的核炎算閉。1食8摸.刑新靠準(zhǔn)繁則而增瞞設(shè)斑了待“祖庫帽存擇股犬”勸科翠目族，肆核惠算將企歡業(yè)魚收購(gòu)?fù)小⒅T轉(zhuǎn)通讓蹈或君注絡(luò)銷躬本滴公棍司外股固份始金化額隊(duì)。1捏9震.纏新哄準(zhǔn)惠則愁增悄設(shè)匙了儀“貓研克發(fā)利支蠅出航”息科是目糊，佛核漂算武企鴉業(yè)進(jìn)段行壞研嗓究灣和殘開度發(fā)屋無鴨形設(shè)資彼產(chǎn)槐過裳程局中略發(fā)膊生駛的醉各陷項(xiàng)支緒出庫。2醉0師.幅新召準(zhǔn)弓則喪增萌設(shè)罪了尸“同公計(jì)允仿價(jià)駛值偶變借動(dòng)扶損曠益忽”區(qū)科怕目升，涂核央算砍企業(yè)檔交蠻易局性巴金刺融遲資址產(chǎn)樹、數(shù)交拜易學(xué)性戰(zhàn)金岸融堤負(fù)機(jī)債觀，瓣以易及桑采竿用掉公允衛(wèi)價(jià)約值易模發(fā)式斤計(jì)陸量隨的隊(duì)投嚼資阿性裹房居地趣產(chǎn)條等剪公邪允扯價(jià)貸值敞變斤動(dòng)泡形成蹲的慢應(yīng)深計(jì)做入總當(dāng)葉期旗損忌益心的除利側(cè)得捷或奸損腥失趣。2雹1勾.歉“餐其襯他售業(yè)貪務(wù)瞎支笨出原”像科寇目姓變您為槳“是其例他隙業(yè)彼務(wù)陳成痕本輕”撿科且目激。2法2貴.墓“鞭主筐營(yíng)傷業(yè)頓務(wù)氏稅部金慕及倆附渣加櫻”畜科陜目功變扁為裝“板營(yíng)承業(yè)組稅野金警及坡附安加怒”殿科縫目極。2驗(yàn)3仙.義“腹?fàn)I件業(yè)薄費(fèi)菌用帝”略科倡目茶變畢為多“配銷苦售左費(fèi)杠用欄”意科枯目健。2民4竹.面新捐準(zhǔn)跌則昂增杏設(shè)導(dǎo)了況“灶資讓產(chǎn)待減傾值魔損政失狡”能科談目?jī)?chǔ)，2啟5軌.泰“者所化得勢(shì)稅蓮”衣科湊目妨變暖為轟“墨所單得席稅沸費(fèi)應(yīng)用信”舉科容目豬。2梳6撇.烏新鑒準(zhǔn)握則蠻取桃消駝了憐“篩待見攤行費(fèi)謹(jǐn)用辯”債和篇“走預(yù)嬸提輛費(fèi)幕用薯”蜜科騾目稍。四估、豪新窯會(huì)熟計(jì)連準(zhǔn)晴則瓜與悟新盟稅左法紀(jì)差慰異錢的樸原通因原肆財(cái)繼政控部犬會(huì)骨計(jì)竄司謹(jǐn)司影長(zhǎng)纏的辰陸認(rèn)兵搜女鉆士騰就脫明僅確即提瘡出塘：數(shù)“糠我們蒜認(rèn)放為辮，由叛于侄會(huì)周計(jì)書與命稅艷法塘的秘規(guī)證范竟目產(chǎn)的衫和侄出制發(fā)配點(diǎn)喘不毫同票，如奴果綱強(qiáng)積求球會(huì)燃計(jì)借準(zhǔn)動(dòng)則許與楊稅柄收?qǐng)?jiān)法思規(guī)挽一悅致艦，缺不紫利笑于輝正虛確但反扶映企播業(yè)鄙的鉤財(cái)動(dòng)務(wù)酬?duì)铍`況濱和驅(qū)經(jīng)銹營(yíng)孕成跡果，水況會(huì)且奶，線我付國(guó)玩的沖稅叼收皂法當(dāng)規(guī)體福系惡也懼還怎處躁于杰健訴全嫌之捐中碰。尖因救此教，我乒們雷傾做向羊于餡會(huì)陜計(jì)顧準(zhǔn)希則與抬稅欄收映法扛規(guī)饑的下有貨關(guān)蜻規(guī)頁定刺適洽當(dāng)鏡分靜離藏。財(cái)犁政就部潑會(huì)圍計(jì)打司逢司屆長(zhǎng)墳劉廁玉弱廷中先混生灰進(jìn)鳴一延步傅肯網(wǎng)定腸了也兩仁者檢間的搏差拼異消：黑“我淘們?cè)晃湄炓乐鞣覐埨ζ蟛貥I(yè)耽會(huì)后計(jì)工制鬧度艱與四稅逗收漠制貫度草相郵分離僻，勒因墊為釘兩質(zhì)者范屬言于渡兩宏個(gè)配體存系基，姑不斜能梨混術(shù)為勸一走談…興…穿在盞我國(guó)棒，童要返使投會(huì)掩計(jì)聲制縫度寨得鎖以和很火好鑄地贏貫概徹儲(chǔ)，腎并殖與版國(guó)繪際勸會(huì)姓計(jì)促慣例抓協(xié)月調(diào)頓，鐘必就須壞遵汪循亦會(huì)矩計(jì)已和盯稅煩收裹相軋分考離線的規(guī)原撫則區(qū)。金在敬實(shí)憲際工叛作傍中煉，眉會(huì)炊計(jì)趁制陪度醒如鋸有扯與藍(lán)稅頌收繼制思度絮不墾一質(zhì)致搬或待不刷相罵協(xié)叨調(diào)的舌，今應(yīng)棒按潤(rùn)會(huì)到計(jì)窮制撓度禍進(jìn)禾行畝核聲算騙，胡納晃稅顧時(shí)恐再風(fēng)作答調(diào)謝整妙。區(qū)”(扔一礙)砌目墓標(biāo)綱不絹同新芝會(huì)素計(jì)者準(zhǔn)匙則舍規(guī)軟定得，醬財(cái)賢務(wù)陸會(huì)起計(jì)稻報(bào)屠告歷的遲目切標(biāo)磁是婆向隨財(cái)絞務(wù)弱會(huì)竄計(jì)辯報(bào)草告妙使預(yù)用返者恰提雨供繪與撲企遭業(yè)松財(cái)即務(wù)碧狀蚊況怎、街經(jīng)接營(yíng)疫成蓋果膛和影現(xiàn)的金獄流賤量惠等震有也關(guān)棋的壁會(huì)獵計(jì)巴信眾息錫，弟反校映雹企鬧業(yè)堂管兄理汗層娃受雅托還責(zé)澇任艙履樹行幼情副況宮，立有書助步于艇財(cái)晚務(wù)稠會(huì)峰計(jì)漂報(bào)儲(chǔ)告愈使紋用閥者絨作挨出析經(jīng)蒙濟(jì)兆決襯策拿。財(cái)照務(wù)提會(huì)杠計(jì)凡報(bào)柔告冷使芝用栽者嚼包適括卡投歷資剪者帖、墾債聞權(quán)灣人護(hù)、弊政圖府玻及粗其終有士關(guān)勢(shì)部搭門炭和另社燥會(huì)禾公釣眾掏等照。啦也萬就碧是汪說遍，未會(huì)劈燕計(jì)名核微算堵的友目仿標(biāo)偷在醬于撓為移會(huì)耳計(jì)廢報(bào)傾表戴使揉用歉者列提述供桿決控策雄有暑用僅的恥信碧息朽，稅己法黎制究定磨的泛目沒標(biāo)誰應(yīng)跡該往主敞要離是讀公右平國(guó)稅孟負(fù)欄、晌公晝平閣競(jìng)另爭(zhēng)疫，原保較證尸國(guó)瞇家頑財(cái)撿政估收美入伐的棍完駐成拉。勾目濱標(biāo)雄不采同減，遮制乎定井出洗的傻標(biāo)械準(zhǔn)陜也跡是堪不灑一賢樣（悠二叛）斑制共定墾這模兩炮個(gè)偶標(biāo)輕準(zhǔn)職的禾主釀體誰不盆同稅酷法塞具降體億來緒說囑是宜由例國(guó)初家崇稅汁務(wù)點(diǎn)總嘴局停來厘制交定位，記會(huì)狡計(jì)除標(biāo)暢準(zhǔn)是重由墻財(cái)焰政紫部搞門通來屬制法定收，注這德是鍛兩舊個(gè)距不主同識(shí)的線政勺府辜部掌門什，難一秤個(gè)制英定都稅汗法無標(biāo)傅準(zhǔn)尾，克一乞個(gè)蝴制定定緣瑞的丘會(huì)荷計(jì)別標(biāo)藍(lán)準(zhǔn)舒，茫主蕉體夢(mèng)不文一典樣自。雖臉然捷說原稅綿法菜、拆稅眾種封的投制急定糠，西要束會(huì)揪同導(dǎo)財(cái)梳政規(guī)部急的剖稅孤政抬司灘，實(shí)派際宴上膀這愛兩塔個(gè)弦部禽門湖作框?yàn)樯珖?guó)潤(rùn)家車的腿政灑府蘇職挪能駐，網(wǎng)它贏的近角召色趕我穿們給魯它悲定牙義晉，躺稅寺務(wù)張總恩局土是軍個(gè)倍大北出聞納駱，卷財(cái)比政紋部延是濾個(gè)紐奉大泉會(huì)漫計(jì)企，管河帳捏的直，習(xí)（籌預(yù)艦算草收第入滴都沖有煤哪殺些土，親怎傻么靠組糖成摟，漆監(jiān)刊督駁入惜庫蘿，預(yù)皂算鼠支貸出吃都浪有置哪填些謙，伍預(yù)代算遮的歷安漆排岔）勢(shì)，懷這相個(gè)每錢脫從亦哪柏兒睛來立，是攜由揮出手納樣來狗收廚，飄國(guó)鞏家迫稅報(bào)務(wù)紡總溫局準(zhǔn)實(shí)請(qǐng)際逐上陡是辯一艦個(gè)槳出福納引都烤叫甚不了劣，磨叫糊收檢款運(yùn)，蠢只殖收鍋稅近，封支攀出昌這拿一林塊采兒副不碗歸樂他救，出歸鐵到例財(cái)癢政部鞭。作模為輝兩鈴個(gè)伙不鄙同郵的名政友府診部姓門桃，終他炮們噴的毫職能捕不沉同缸，菌他淹們宏在沿制爹定產(chǎn)有至關(guān)鑄政值策墊的作標(biāo)秋準(zhǔn)軌方面腎也疾是糖不留一杠樣胸的炮，校目危標(biāo)茅不弓同次，幸主明體破不同慚，攀制傍定普出國(guó)的治標(biāo)湯準(zhǔn)摔也列是簡(jiǎn)不次一勉樣（鋤三竄）鹿差沾異近的桿主端要灑表菌現(xiàn)內(nèi)容差異資產(chǎn)入賬價(jià)值、轉(zhuǎn)移價(jià)值、期末計(jì)價(jià)負(fù)債預(yù)計(jì)負(fù)債、借款費(fèi)用收入確認(rèn)、計(jì)量成本費(fèi)用扣除范圍、比例特殊業(yè)務(wù)非貨幣性交易、債務(wù)重組、投資、或有事項(xiàng)、日后事項(xiàng)、租賃、關(guān)聯(lián)交易、改組改制等（爐四殲）差凝異叔處乞理各方低法主姐要胃是孤納肝稅言調(diào)泊整脹。1觸、竭流興轉(zhuǎn)轉(zhuǎn)稅循：蔑流薯轉(zhuǎn)伙稅桐需忙要滲納后稅抹調(diào)炸整縣的驅(qū)項(xiàng)漏目秀，旱例苗如繞銷顧售主貨寸物做、管轉(zhuǎn)為讓寶無搬形患資睛產(chǎn)輸、據(jù)銷眉售筋不搶動(dòng)盯產(chǎn)協(xié)、哭提賢供附應(yīng)噸稅喘勞末務(wù)每時(shí)宏向刃客離戶愛收字取蓮的柴違翠約巡壽金邀、遲延灣期汗付脆款醬利想息勇、忍集睬資責(zé)款路、界手琴續(xù)圈費(fèi)不、甘代稍收浩款舅項(xiàng)犬、現(xiàn)代暫墊毛款液項(xiàng)駕等璃。流可轉(zhuǎn)根稅招按膝月桃計(jì)瓜征彼，睜月叮末基按棄照宅稅末法夜規(guī)丸定坑計(jì)巖算際出東應(yīng)陪納恐稅慢額晴提柴取宿并蘆申掛報(bào)殿繳柜納抄。河（當(dāng)覆期強(qiáng)調(diào)譯整）2怒、模所鍋得泳稅昏：成企該業(yè)裳所剝得蓄稅牛實(shí)嬌行枕按準(zhǔn)月咱或粥按場(chǎng)季符預(yù)濱繳碗，回年墨終億匯基算叔清必繳圖，洋多過退摔少寸補(bǔ)五的敲征丸收答方聰式胃。吩每項(xiàng)到攜年駕終貨，剛企始業(yè)睡經(jīng)紙營(yíng)煉者膏和皮投傲資蘿者秋都組關(guān)填心紐奉當(dāng)斃年疊可吉供勸分間配揪的鍵利掌潤(rùn)謎，勤而亡稅臭務(wù)擇機(jī)懲關(guān)澆則使要暗匯冷算月企政業(yè)攪應(yīng)智繳晉的筋企仁業(yè)蓮所織得弦稅紡。把會(huì)獅計(jì)轎利甲潤(rùn)戚與坊按仇稅易法字規(guī)休定另計(jì)襖算晉的享應(yīng)振納蓄稅掘所觀得皮額惡之拼間答往壩往貪存怪在恢差棚異取。阻會(huì)無計(jì)堂利棗潤(rùn)歪是哪按洗會(huì)叔計(jì)話準(zhǔn)客則翁計(jì)晌算選出己的控稅掃前篇經(jīng)韻營(yíng)迅成房誠(chéng)果亡，題而虎應(yīng)往納抽稅竄所賴得泡額訴是找企扇業(yè)仰在春一銅定斗時(shí)合期胡繳淋納另所冬得蓬稅坑的挑依同據(jù)捐，怨它仔取織決臣于斥稅建法庭。態(tài)因委而攏只軟有懇在幸會(huì)元計(jì)倘利傾潤(rùn)芒的憶基形礎(chǔ)路上背，會(huì)通葬過黎納親稅談?wù){(diào)抗整稍，犯確賀定悲應(yīng)怨納弄稅黑所銷得惕額春，這計(jì)馳算輩出嶼應(yīng)傲納撲稅郊額懸和貸本過期假的殃所品得庸稅會(huì)費(fèi)殲用。治《予稅切收跟征改管靈法鏟》爐第粘二睛十糟條勤規(guī)甚定虛：細(xì)“估納架稅龜人墓、卡扣襲繳病義征務(wù)歡人勾的打財(cái)紗務(wù)蝴、火會(huì)快計(jì)畫制蛇度擠或洗者磁財(cái)恐務(wù)繞、句會(huì)仗計(jì)箏處蠟理笑辦柱法層與炎國(guó)尿務(wù)崗院館或再者儀國(guó)陳務(wù)免院冠財(cái)隸政敞、擱稅掉務(wù)闊主裝管勵(lì)部糟門謀有虎關(guān)荒稅活收冶的憐規(guī)聚定辜抵填觸桶的威，闖依介照肉國(guó)另務(wù)妄院甲或踐者慘國(guó)稅務(wù)熱院闊財(cái)箭政霞、節(jié)稅舟務(wù)五主率管吸部醬門獵有鄰關(guān)魂稅饞收創(chuàng)的役規(guī)山定斑計(jì)圾算籌應(yīng)槍納蕉稅言款變、窗代代扣皇代免繳累和殊代啊收比代占繳承稅憐款鍬。周”《怪企她業(yè)孕所胞得際稅占法逐》蹈第裕二販?zhǔn)镆皇臈l陣規(guī)輪定悉：窄“嚇在騙計(jì)帆算著應(yīng)念納狗稅眉所卸得菜額及時(shí)沈，邀企麗業(yè)皺財(cái)封務(wù)阿、控會(huì)以計(jì)偵處舊理趕辦茄法若與炕稅宣收探法鞠律源、會(huì)行估政短法曉規(guī)嫩的低規(guī)睬定振不牙一芒致盾的云，煩應(yīng)途當(dāng)筋依窮照廚稅笑收慘法壞律穩(wěn)、曉行芬政成法蹄規(guī)燭的叢規(guī)程定閥計(jì)漁算好納梳稅沾。濤”1基頂本既準(zhǔn)籃則河華南恨國(guó)債稅膊培哭訓(xùn)忍中續(xù)心I尼N斥T延R乳O蟻D侵U講C損T繼I溪O枕N

企業(yè)會(huì)計(jì)準(zhǔn)則與稅法差異新

目闖標(biāo)焦：贊規(guī)追范父企芒業(yè)曲會(huì)掉計(jì)話確寸認(rèn)休、畢計(jì)線量憐和湊報(bào)兄告稱行盛為雜，醋保朋證庫會(huì)抬計(jì)信連息蝴質(zhì)無量確。范棋圍濱：衰中頭華河人衡民斧共壩和油國(guó)止境穗內(nèi)硬設(shè)污立盒的供企濫業(yè)劈燕（極包動(dòng)括卡公疼司燃）一際、毯《狼基靠本隊(duì)準(zhǔn)停則蜓》缺的舌目素標(biāo)陸和移適誕用飛范解圍第雀一旁節(jié)穩(wěn)總油則自熔2創(chuàng)0饅0難7妥年想1稼月似1車日五起筐在葉上懷市酒公時(shí)司晨范車圍榜內(nèi)抗施臘行鼓取勵(lì)船其乖他孕企福業(yè)頓執(zhí)法行手.條欺件父成赴熟斤后宇，眾將蛙在除罪小擺企帶業(yè)劉外耍的吐所隱有蘭企牢業(yè)涂執(zhí)銜行匆。（遼一磚）慰基之本納準(zhǔn)藍(lán)則扔：撥是碑綱鏡，滿在駕整甘個(gè)獨(dú)準(zhǔn)敲則豎體社系犁中笑起碌統(tǒng)氣馭手作唇用★將會(huì)騾計(jì)就核匠算軋的督一漢般尼原各則檔：宴會(huì)恰計(jì)物目粒標(biāo)揀、制會(huì)夾計(jì)蘋基粘本符假走設(shè)抖、斃會(huì)獸計(jì)程信報(bào)息效質(zhì)量緩要極求泡等★在會(huì)畫計(jì)報(bào)要該素甘準(zhǔn)呈則煤：優(yōu)資庫產(chǎn)共、惹負(fù)練債慨、職所姥有誕者奴權(quán)鞏益撤、妹收沈入歲、界費(fèi)每用們、助利虹潤(rùn)1諸項(xiàng)廉基諒本跪準(zhǔn)宿則銀，井3比8句項(xiàng)棗具辛體米準(zhǔn)沒則二傲、香企駱業(yè)粱會(huì)摧計(jì)多準(zhǔn)讓則嫁體訓(xùn)系冶的珠構(gòu)君成（在二搏）鐵具扎體絲式準(zhǔn)面則菌：欲是喜目屠，纏對(duì)增有擴(kuò)關(guān)傍業(yè)笑務(wù)巨或鐘報(bào)肌告挎所確做藏的織具石體洗規(guī)巾定★聾一棋般卡業(yè)飛務(wù)薦準(zhǔn)市則矮：存梳貨調(diào)、鳳固康定娃資像產(chǎn)勵(lì)、猜資族產(chǎn)君負(fù)頌債暮表揀日沒后拾事狀項(xiàng)閱、錦建體造舊合王同撫、盆所逢得瀉稅柴、懂租秋賃裂、罩收神入并、肝職像工集薪右酬?duì)T、月政施府過補(bǔ)扯助侍、吃外餃幣老核亡算去、幕借順款撈費(fèi)扁用講、題長(zhǎng)捕期局股鑰權(quán)偽投誕資撥、影企釀業(yè)淋年漂金塘、驚每拼股兼收始益臨、例無爹形慮資帖產(chǎn)協(xié)、榆資燭產(chǎn)未減蹦值貿(mào)、郊或爛有尼事壤項(xiàng)聲、構(gòu)企易業(yè)嚴(yán)合盛并翅、直股縫份村支您付珠、運(yùn)非覽貨織幣憂性繩資娘產(chǎn)圖交效換飽、共債漏務(wù)趟重蠻組猴、睜投浙資孤性肌房殿地膜產(chǎn)姓、鵝會(huì)深計(jì)笛政音策廟，投會(huì)趣計(jì)慌估軌計(jì)砌變劑更跨和噴會(huì)愿計(jì)府差拋錯(cuò)攪更杠正渡。★鍋特略殊島行做業(yè)蔬的軌特伯定那業(yè)凈務(wù)貫準(zhǔn)思則噸：石禿油鉗天語然銳氣槽開曠采礙、賣生下物秩資盼產(chǎn)解、咱金辜融肉工轟具鼠確邊認(rèn)臂和掠計(jì)夢(mèng)量稍、爐金巡壽融沸資倒產(chǎn)件轉(zhuǎn)左移腳、選套潔期迅保恐值鍋、早原然保遮險(xiǎn)玻合禿同潛、醉再飛保羽險(xiǎn)離合圣同★優(yōu)報(bào)炎告職準(zhǔn)勇則渡：財(cái)?shù)绖?wù)撓報(bào)聽表工列葡報(bào)賞、走現(xiàn)付金岸流蓄量氣表族、賀合漂并輔財(cái)箏務(wù)房誠(chéng)報(bào)歉表畢、逝中系期裳財(cái)戒務(wù)利報(bào)常告似分刊部詳報(bào)族告役、煮關(guān)紙聯(lián)責(zé)方討披碎露米、斬金見融劣工白具凳列（旺三竟）首應(yīng)忠用網(wǎng)指膛南楊：鉗是布補(bǔ)洗充念，墳具凳體俊準(zhǔn)白則符的添操書作董指抹引規(guī)姥范門會(huì)徹計(jì)匙科冠目揉的駱設(shè)逗置競(jìng)及蘇使筑用湯說吳明放、現(xiàn)會(huì)貪計(jì)膊報(bào)葛表想格餡式尿及寫編欣制腫說揮明主犯要假對(duì)凝各喘行據(jù)各怕業(yè)悟會(huì)隙計(jì)溪核翼算怎中擊共茄同重的練基秒本喂業(yè)戀務(wù)仁的央會(huì)贏計(jì)詳處頸理視作壯出養(yǎng)規(guī)黃定座，主張要躬是糠分努別做對(duì)杏一永些緩特邊殊持行舍業(yè)評(píng)的要基剪本頌會(huì)孤計(jì)孔業(yè)誤務(wù)樓的粥核曲算套作瓶出卡規(guī)貿(mào)定慚。主斤要杏就縫各筑種綿會(huì)征計(jì)農(nóng)報(bào)刮表常反規(guī)映貓的色內(nèi)讓容遼、妄列永示沈方忙法臣和員報(bào)跟表扒格遣式恨等回作缸出姨規(guī)金定襪。三逮、鞏企收業(yè)揭編蜂制房誠(chéng)財(cái)革務(wù)派會(huì)淋計(jì)刊報(bào)擴(kuò)告端的妹目超標(biāo)★向吐會(huì)灣計(jì)伶報(bào)去告撕的被使竊用椒者桿提運(yùn)供滿與替企傲業(yè)銳財(cái)施務(wù)至狀癥況俗、漲經(jīng)抬營(yíng)生成綱果票和本現(xiàn)若金賴流扯量漫等毒有難關(guān)勞的剛會(huì)碎計(jì)坦信勢(shì)息輕，性反籍映驢企喊業(yè)披管漠理賣層獨(dú)受罵托城責(zé)幻玉任仇的賓履帖行皮情僅況益，波有墊助溫于劃會(huì)農(nóng)計(jì)商報(bào)號(hào)告標(biāo)使喚用到者娃作辨出慚經(jīng)塑濟(jì)俗決鐘策認(rèn)。★財(cái)盲務(wù)庫會(huì)跌計(jì)盜報(bào)峽告半的精使賀用蛾者西：句投塑資刪者債膝權(quán)下人政妖府幻玉及紫其紛有瓣關(guān)春部拾門社橡會(huì)累公舞眾財(cái)綱務(wù)和會(huì)委計(jì)我的餡目峰標(biāo)蒙就姜是粱要尤解仗決昨下叉列按問低題夕：1害.興向確誰錘提酷供嚼信吵息榆：會(huì)籠計(jì)具信售息曉的柿使升用卸者2卷.壘提阿供削哪丟些翼信焰息確：使隆用炎者始不筍同疊而猜不象同3般.吹如隆何栗提我供歌信友息竊：區(qū)它分寫企箏業(yè)備內(nèi)梅部已信某息驗(yàn)和傘外潔部蔬信泉息4麗.恰信車息攔的頃質(zhì)帝量嚇標(biāo)蜜準(zhǔn)陰：決伏策凱有北用拘性齡—毅—圣相銹關(guān)安性息、虧可膏靠鞭性小牛知廉識(shí)四兄、會(huì)論計(jì)逆核顏算采的呀基格本銜前四提也鳳稱折會(huì)隊(duì)計(jì)糾基識(shí)本央假洽設(shè)感，葉是廁指欄對(duì)份會(huì)朋計(jì)神核乏算徒所婆處趁的荒時(shí)負(fù)間驚、脈空慈間疫環(huán)錯(cuò)境犁所添作穿的洞合潤(rùn)理斬設(shè)漠定黑，裁是師建紐奉立縫會(huì)坐計(jì)聰原追則字的坑基汪礎(chǔ)您。評(píng)包伏括會(huì)蒙計(jì)盒主廊體、持獨(dú)續(xù)毛經(jīng)悶營(yíng)、會(huì)棕計(jì)粉分幟期和貨攜幣尺計(jì)施量四規(guī)個(gè)映方元面濟(jì)。會(huì)頑計(jì)么主叔體幟也混稱總會(huì)鍵計(jì)憂實(shí)僚體絲式，辟是活指休會(huì)晉計(jì)坊工鼻作恢為談之陸服返務(wù)養(yǎng)的頁經(jīng)塞濟(jì)公組踩織條和拉責(zé)肌任更實(shí)遮體辛。側(cè)會(huì)致計(jì)先主折體扭是抄一專個(gè)趕獨(dú)撒立邁的困整榮體柱，零實(shí)艷行術(shù)獨(dú)的立輕核醬算勻，受它馳不飼僅等要貫把禮會(huì)阿計(jì)法主冒體約之銀間戶的攀經(jīng)游濟(jì)派關(guān)熄系與劃制分嚷清笨楚哀，市而暢且樸還床應(yīng)描把挪企劉業(yè)店的纖資撞產(chǎn)匙與臥負(fù)矮債慈同爺它約的畫所葵有母權(quán)璃擁倚有外者清的降其諷他柿資倦產(chǎn)槍、途負(fù)扒債及分臨離衣，洽同悶它絮的希職濃工寄個(gè)悔人亞的丸資狂產(chǎn)私、及負(fù)籠債出分漂離制。痕劃扇分株會(huì)錯(cuò)計(jì)賠主慈體丈的秧目虛的生就塊是猴要富使趁各邪個(gè)熔主麗體份的些經(jīng)筍濟(jì)者責(zé)熔任喂、車經(jīng)柳濟(jì)棉權(quán)鉗利猾和鑰經(jīng)宗濟(jì)趴利到益捷能慰夠腹通鄭過姐會(huì)索計(jì)僑核準(zhǔn)算冷嚴(yán)醫(yī)格艷地繭劃洪分焰清汪楚呆，匠正擔(dān)確握反架映嬸其垃經(jīng)分營(yíng)噴成楚果怒和孤財(cái)王務(wù)究狀齊況芝。持矩續(xù)剩經(jīng)秒營(yíng)備是藍(lán)指談會(huì)辱計(jì)糊主或體創(chuàng)的來經(jīng)鋸營(yíng)液活票動(dòng)峽將得按暖照扣既韻定退的佛經(jīng)漫營(yíng)嫁方鼠針錫持廉續(xù)沒不堆斷翅地夕經(jīng)恢營(yíng)塞下消去蓋為陸前尋提坐。逮在敗可醋以恩預(yù)段見搏的仙未館來雹能立正謠常益經(jīng)違營(yíng)紀(jì)，盜不要會(huì)叛停照業(yè)費(fèi)清滾理啊。狹在德持貪續(xù)群經(jīng)徑營(yíng)其的貍前茅提村下千，郊企究業(yè)查所動(dòng)擁謎有蜜的撕經(jīng)趨濟(jì)四資儲(chǔ)源休將廣按晴原挺定手的采用鏈途蜓在挖正過常榆的慘經(jīng)宋營(yíng)容過串程育中鹽使梳用母，迷企柳業(yè)育所疲承用擔(dān)薦的明債惕務(wù)失也糖將亮按蓮承訊諾牽的央條某件促得肌以慢清霧償躁。聞持羨續(xù)毀經(jīng)漢營(yíng)早為閱財(cái)工產(chǎn)掌計(jì)輸價(jià)昂和版費(fèi)嗚用酒分驕配嶺等屠問侄題輛提翻供描了膠前偷提街條魄件既。會(huì)血計(jì)抱分邁期義是償指繭將攏企紛業(yè)戒持蛇續(xù)狂不獄斷贈(zèng)的稀生鹽產(chǎn)仍經(jīng)尋營(yíng)豆活片動(dòng)癥人垃為煌地蝕分殿割?yuàn)蕿樽x一子定黃的辱期般間堤，灑以帶便歐及奏時(shí)鎖反纖映訊企孤業(yè)扁的晝財(cái)擠務(wù)克狀循況漁和逗經(jīng)錄營(yíng)舊成客果惜。闊會(huì)昨計(jì)溪分兆期涂是徹一短種極假或設(shè)訂，幫企航業(yè)偷的真經(jīng)漫營(yíng)著活幻玉動(dòng)腦實(shí)彼際綿上惰并嘆未智因段會(huì)付計(jì)跟期誼間菜終華了失而呀停漫止嗎。割因量此識(shí)，胸對(duì)間跨萌會(huì)肌計(jì)嚷期薯的提經(jīng)佳濟(jì)民業(yè)蠟務(wù)鴿，兼必鑼須山采前取殖合救理敬的璃賬淹務(wù)諸處油理申方斯法轎，動(dòng)如右固財(cái)定智資倆產(chǎn)螞折嗓舊棉等畜，遼以葡便演分撫期款計(jì)碎算攏經(jīng)政營(yíng)腫成似果舌。扎通短常喬以繪一標(biāo)年助為乖一貌個(gè)六會(huì)腦計(jì)塊期纖間蔽，挽稱嗓為源會(huì)跡計(jì)驕年稱度擠。謙分蒸為連年韻度淡和登中拜期貨喪幣那計(jì)林量駝是臟指革以汽貨大幣者為凱主案要界計(jì)畏量閑單腐位圾來染度葛量丟企艦業(yè)遭的繡一箏切升經(jīng)粗濟(jì)抹業(yè)盜務(wù)尾和堪財(cái)萬務(wù)加狀潤(rùn)況轉(zhuǎn)。旦企些業(yè)虹可目以溝采啄用熊不然同畝的逮計(jì)鼓量敬單挺位辰，級(jí)如拖實(shí)愿物反單場(chǎng)位酸、墨勞綠動(dòng)家單質(zhì)位識(shí)、菌貨現(xiàn)幣崇單霜位否等攏，崗來川度壓量廢各鮮種柱業(yè)介務(wù)員，右但運(yùn)在喊會(huì)部計(jì)需核稼算但中尾，叮只活有辯貨謠幣稿計(jì)穗量康單肥位青是黃共閃同植的頓，變也李只割有片采赴用啊貨煮幣驢計(jì)惰量刪單蒙位跪，暑才火能圈全仿面鞏反望映寶企氣業(yè)飼的兩經(jīng)衣濟(jì)巾業(yè)飽務(wù)國(guó)和皂財(cái)卵務(wù)清狀兄況吳。典我低國(guó)消《驗(yàn)企默業(yè)踏會(huì)喚計(jì)咱制咐度鈔》螺規(guī)時(shí)定住：寺“毅會(huì)會(huì)計(jì)辣核扎算花以訪人橫民培幣漁為纖記延賬憶本溫位烤幣生。棗業(yè)俘務(wù)振收謎支互以須外借幣早為佩主盜的馳企瘡業(yè)何，尺也孩可法以攀選榴定毀某孤種字外其幣吧作跡為腰記宋賬展本將位草幣親，裳但擴(kuò)編暴制府會(huì)習(xí)計(jì)瞧報(bào)該表貼應(yīng)材當(dāng)透折虜算藝為絡(luò)人溝民天幣陷反營(yíng)映胳。異”第礦二犁節(jié)會(huì)僅計(jì)軌信惡息襲質(zhì)劑量購(gòu)要彎求裝（蹈原騰會(huì)腹計(jì)柳核損算蜘的燒一寒般率原即則惹）對(duì)殖原辰基典本經(jīng)準(zhǔn)楊則揭中殼的號(hào)“或一蜘般扛原蜂則淘”殊作饒了旬較交大德修嚷改原侍準(zhǔn)纏則稠中母規(guī)權(quán)定浪了準(zhǔn)1地2家項(xiàng)肯基死本繞原笑則錫，扁其欄中晶包甜括鴉7貫個(gè)旗會(huì)述計(jì)大信很息樓質(zhì)積量婆特睛征喂(龜客愚觀念性鍛、綿相戴關(guān)粱性白、拍可鼻比饑性夕、這一算致堪性堅(jiān)、抵及知時(shí)鋸性謀、榴重慈要沸性威、緞明畏晰日性殿)斧和帳5獎(jiǎng)個(gè)嫁計(jì)綠量拆和狗確趴認(rèn)慣基戀本肆原塑則涼(稈實(shí)蝦際棉成物本弦計(jì)涌?jī)r(jià)沸原否則返、竊配困比槐原動(dòng)則稠、例權(quán)耍責(zé)蜻發(fā)舊生懷制橫原躁則累、古劃憐分論收困益蝴性濃支究出鋼和掘資餃本霞支發(fā)出屋原隸則艙及令謹(jǐn)姐慎牌性躬原誼則糾)蛇。新片準(zhǔn)犁則鵝變祖更俱為鳳8值個(gè)窯原群則柔(威客侵觀籮性襯、貪相健關(guān)邀性絕、友明鴿晰沸性江、語可毛比貨性搞、澇實(shí)肆質(zhì)超重頂于差形挽式銀、臺(tái)重受要持性尸、襯謹(jǐn)河慎滑性巴和字及鑰時(shí)鬼性第滔三皆節(jié)會(huì)礙計(jì)槐要母素新乖準(zhǔn)規(guī)則蝕對(duì)謎會(huì)佩計(jì)叉要晶素?zé)岬暮佣ㄖ?jǐn)義井作蒙了齒重紡大恭調(diào)戀整潤(rùn)，等是弱本版次畢基漁本循準(zhǔn)截則欺修燙改震的賤核裹心脈部激分懶，例主立要巴是凍以具2記0斷0乎0鳴年除國(guó)們務(wù)疫院唯發(fā)踐布沃的熔《慌財(cái)濾務(wù)唱會(huì)兇計(jì)昂報(bào)奪告舉條臭例科》晌對(duì)辨資敏產(chǎn)巧、玩負(fù)畜債煎、蜻所毛有怎者吧權(quán)亂益陳、棄收誦入石、晉費(fèi)義用哥、漲利陳潤(rùn)買進(jìn)衡行例了衛(wèi)重粉新止定踐義精，途取還代給了玻原棒準(zhǔn)寇則過會(huì)五計(jì)友要月素嫌的設(shè)定斃義陷。會(huì)計(jì)要素2006年基本會(huì)計(jì)準(zhǔn)則資產(chǎn)指企業(yè)過去的交易或者事項(xiàng)形成的、由企業(yè)擁有或者控制的、預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益的資源。負(fù)債指企業(yè)過去的交易或者事項(xiàng)形成的、預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù)。所有者權(quán)益指企業(yè)資產(chǎn)扣除負(fù)債后由所有者享有的剩余權(quán)益。包括所有者投入的資本、直接計(jì)入所有者權(quán)益的利得和損失、留存收益等。收入指企業(yè)在日常活動(dòng)中形成的、會(huì)導(dǎo)致所有者權(quán)益增加的、與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的總流入。費(fèi)用指企業(yè)在日常活動(dòng)中發(fā)生的、會(huì)導(dǎo)致所有者權(quán)益減少的、與向所有者分配利潤(rùn)無關(guān)的經(jīng)濟(jì)利益的總流出。利潤(rùn)企業(yè)在一定會(huì)計(jì)期間的經(jīng)營(yíng)成果。利潤(rùn)包括收入減去費(fèi)用后的凈額、直接計(jì)入當(dāng)期利潤(rùn)的利得和損失等。

第猴四冊(cè)節(jié)貍會(huì)核計(jì)虛的榜計(jì)余量瘡會(huì)另計(jì)榜計(jì)巷量柔是遞指捏根像據(jù)再一肺定圓的偶計(jì)無量帳標(biāo)柿準(zhǔn)置和捕計(jì)霜量腐方次法漁，在姿資塵產(chǎn)身負(fù)芳債撤表搬和事利稅潤(rùn)暈表魚中鑒確僅認(rèn)木和即列妙示挖會(huì)蟻計(jì)揚(yáng)要食素蹤蝶而殖確定非其晚金弊額旋的漫過甩程短。基梳本陸準(zhǔn)翁則鑼規(guī)擁范攻了標(biāo)會(huì)叫計(jì)串要贊素往的野計(jì)逐量覽原杯則商，儲(chǔ)規(guī)霜定山會(huì)避計(jì)要匆素某在飄計(jì)孫量蹄時(shí)畢可傭供幻玉選奶擇診的遼計(jì)宮量涂屬予性盒包幻玉括邁歷奮史昆成股本底、重朱置綢成陷本頌、亦可絞變文現(xiàn)滲凈旅值打、唱現(xiàn)君值退和洪公繩允殖價(jià)解值透。基預(yù)于濕計(jì)傍量字在稅財(cái)造務(wù)曬會(huì)箱計(jì)蹲系迎統(tǒng)松中殊的框重補(bǔ)要蔥地卡位匹，尋修妙訂出后的種基疊本洪準(zhǔn)封則豈新恨增熔了縮慧會(huì)字計(jì)畫計(jì)貓量令的起規(guī)戚范括內(nèi)話容來，校對(duì)敘重貌置況成本強(qiáng)、廁可絡(luò)變誰現(xiàn)繞凈援值遣、盼現(xiàn)右值辜、統(tǒng)公礎(chǔ)允崇價(jià)心值灑等俯計(jì)戴量回基幻玉礎(chǔ)傷的節(jié)概念廉、歇含秋義霸、熟條染件掩等魔做同出羅原鏈則昆性歡規(guī)投定昌。純其戀主提要農(nóng)原核因礦是隨驗(yàn)著聾我銜國(guó)良會(huì)墻計(jì)縫實(shí)淡務(wù)色的趴，泥成準(zhǔn)本眉之革外委的壺計(jì)靠量佳基幻玉礎(chǔ)年被偵逐詠步引點(diǎn)入液到治會(huì)鞏計(jì)剖準(zhǔn)銷則鋒中可。會(huì)錘計(jì)負(fù)計(jì)羞量簡(jiǎn)的屑屬河性畢（萄會(huì)佩計(jì)臨計(jì)哨量納的亞基愁礎(chǔ)哀）絨指鎖用托貨乎幣欄對(duì)王會(huì)乖計(jì)要粉素著進(jìn)首行粉計(jì)腔量刺時(shí)將的嬸標(biāo)定準(zhǔn)信。盼主赤要魚包蘇括章：一煤、歷腎史康成侮本忙（冶取歲得億資益產(chǎn)產(chǎn)時(shí)叼實(shí)冰際佳發(fā)歷生塌的兆成迫本題）手。在時(shí)歷蠶史將成篇本肉計(jì)宿量箭下猛，資