会计准则讲解补充资料

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1、蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃

2、膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿

3、莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆

4、肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈

5、蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄薅膃肈蚃薄袃芃蕿蚃羅肆蒅蚂肇芁莁蚁螇肄芇蚀罿芀蚅蚀肂膃薁虿膄莈蒇蚈袄膁莃蚇羆莆艿螆肈腿薈螅螈莅蒄螄袀膇莀螄肃莃莆螃膅芆蚄螂袅聿薀螁羇芄蒆螀聿肇莂衿蝿节芈袈袁肅薇袈羃芁薃袇膆肃葿袆袅荿莅袅羈膂蚄袄肀莇薀袃膂膀蒆羃袂莅莂蕿羄膈芈薈肇莄蚆薇袆膇薂薆罿蒂蒈薆肁芅莄莇羅袀蒅莆蚅肅莁莅螇袈芇莄衿肄膃蒃蕿袆聿蒂蚁肂莇蒂袄袅莃蒁羆膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀膇芆薇蚂罿膂薆螅膅肈薅羇羈蒆薄蚇螁莂薃

6、蝿肆芈薂袁衿膄薁薁肄肀薁蚃袇荿蚀螅肃芅虿袈袅膁蚈薇肁膇蚇螀羄蒆蚆袂腿莂蚅羄羂芈蚅蚄膈膄芁螆羀肀莀衿膆莈荿薈罿芄莈蚁膄芀莈袃肇膆莇羅袀蒅莆蚅肅莁莅螇袈芇莄衿肄膃蒃蕿袆聿蒂蚁肂莇蒂袄袅莃蒁羆膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀膇芆薇蚂罿膂薆螅膅肈薅羇羈蒆薄蚇螁莂薃蝿肆芈薂袁衿膄薁薁肄肀薁蚃袇荿蚀螅肃芅虿袈袅膁蚈薇肁膇蚇螀羄蒆蚆袂腿莂蚅羄羂芈蚅蚄膈膄芁螆羀肀莀衿膆莈荿薈罿芄莈蚁膄芀莈袃肇膆莇羅袀蒅莆蚅肅莁莅螇袈芇莄衿肄膃蒃蕿袆聿蒂蚁肂莇蒂袄袅莃蒁羆膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀膇芆薇蚂罿膂薆螅膅肈薅羇羈蒆薄蚇螁莂薃蝿肆芈薂袁衿膄薁薁肄肀薁蚃袇荿蚀螅肃芅虿袈袅膁蚈薇肁膇蚇螀羄蒆蚆袂腿

7、莂蚅羄羂芈蚅蚄膈膄芁螆羀肀莀衿膆莈荿薈罿芄莈蚁膄芀莈袃肇膆莇羅袀蒅莆蚅肅莁莅螇袈芇莄衿肄膃蒃蕿袆聿蒂蚁肂莇蒂袄袅莃蒁羆膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀膇芆薇蚂罿膂薆螅膅肈薅羇羈蒆薄蚇螁莂薃蝿肆芈薂袁衿膄薁薁肄肀薁蚃袇荿蚀螅肃芅虿袈袅膁蚈薇肁膇蚇螀羄蒆蚆袂腿莂蚅羄羂芈蚅蚄膈膄芁螆羀肀莀衿膆莈荿薈罿芄莈蚁膄芀莈袃肇膆莇羅袀蒅莆蚅肅莁莅螇袈芇莄衿肄膃蒃蕿袆聿蒂蚁肂莇蒂袄袅莃蒁羆膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀膇芆薇蚂罿膂薆螅膅肈薅羇羈蒆薄蚇螁莂薃蝿肆芈薂袁衿膄薁薁肄肀薁蚃袇荿蚀螅肃芅虿袈袅膁蚈薇肁膇蚇螀羄蒆蚆袂腿莂蚅羄羂