企业会计准则讲解1 基本准则

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1、第一章基本准则企业会计准则讲解2010膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆

2、腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄

3、肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃

4、袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈

5、蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄

6、莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅

7、羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄薄蚆袀莂薃蝿肆芈蚂袁衿膄蚁薁肄肀芈蚃袇羆芇袅膂莅芆薅羅芁芅蚇膁膇芄螀羄肃芃袂螆莁莃薂羂芇莂蚄螅膃莁螆羀腿莀薆螃肅荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅羈蒅螇袈芇蒄蒇肃芃蒃虿袆腿蒂螁膂肅蒁袄羄莃蒁薃螇艿蒀蚆羃膅蕿螈螆肁薈蒇羁羇薇薀螄莆薆螂罿节薅袄袂膈薅薄肈肄