德国银行会计制度对我国的启示

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1、芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆

2、蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁

3、芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂

4、蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃

5、腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈

6、蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂

7、膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄螈膁芁蚀袈芃蒇薆袇羃芀蒂袆膅蒅袁袅芇莈螇袄荿薃蚃袃聿莆蕿袂膁薂蒅羂芄莅螃羁羃薀虿羀肆莃薅罿芈薈薁羈莀蒁袀羇肀芄螆羆膂葿蚂羆芅节薈肅羄蒈蒄肄肇芁螂肃腿蒆蚈肂莁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莅蚁膈肇薁薇螄膀莄蒃螄节蕿螂螃肂莂螈螂