新企业会计准则讲解

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新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新新 [email protected] [email protected] 2007 2007 新新 7 7 新新 6 6 新新

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新企业会计准则讲解. 巫珊玲副教授上海海事大学经济管理学院 [email protected] 2007 年 7 月 6 日. 新企业会计准则讲解. 一、新企业会计准则出台背景二、新企业会计准则内容结构三、新企业会计准则主要新概念四、新会计处理方法在具体会计准则中的体现五、新企业会计准则的广泛影响六、对企业财务部门的建议. 讲述的主要问题. 一、新企业会计准则的出台背景. 会计准则国际化全球化的资本市场建立一套国际通用的会计准则，产生一套同口径的会计信息，可以扩大国际资本市场的覆盖面并提高其效率。国际化的经贸活动 - PowerPoint PPT Presentation

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No.1 No.2 No.3 No.4 No.6 No.7 No.8 No.9 No.10 No.11 No.12 No.13 No.14 No.15 No.16 No.17 No.18 No.19 No.20 No.21
No.22 No.23 No.24
No.5 No.25 No.26 No.27
No.28 No.29 No.30 No.31 No.32 No.33 No.34 No.35 No.36 No.37
No.38
1-23
No.7

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1=++23
No.7
No.7 1 2
No.7
No. 12 =-=-=-

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No. 12
No. 12
No.3
No.3
No.31 2
No.3
No.3
No. 22
No. 22
No. 22
No. 22

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No. 9
No. 9
No. 9 ((
No. 9
No. 9
No. 9
No. 9
No. 9 14%
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No.1 --
No.1
No.1123
No.1
No.1
No.2 =No.20 No.7 No.12
No.2
No.2
No.2 CAS20
No.2 10006015001500x60%=900 100 900 100 1 000
No.2 70780012000 12000- 7800 4200
No.2 12
No.2
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No.2 A2000B30B700020007000x30%=2100 2 000 2 000 100 100
No.2
No. 2
No. 4
No. 4
No. 4
No. 4 13
No. 4
No.6
No.6

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No.6
No.6 IT
No. 8 BCACABABC
No. 8
No. 8
No. 8
No. 14
No. 14
No. 14
No. 16
No. 16
No. 16
No. 16

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No. 18
No. 18
200 150

150 200
No. 18
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:

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No. 18 100020X4200,2005,33%:2004 200: > 200X33%=66
No. 18 2004 2005: 1000 1000 200 (200) 1200 800

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No. 18 ,: 2004 2005: 1000 1000 200 (200) 1200 800

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No. 18
No.30
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