【正文】 ..............44 其它應(yīng)收款審計(jì)程序 ......................................................................................................................45 壞賬準(zhǔn)備審計(jì)程序 ..........................................................................................................................46 預(yù)付賬款審計(jì)程序 ........................................................................................................................47 存貨審計(jì)程序 ................................................................................................................................48 存貨跌價(jià)準(zhǔn)備審計(jì)程序 ................................................................................................................51 待攤費(fèi)用審計(jì)程序 ........................................................................................................................52 待處理財(cái)產(chǎn)損溢審計(jì)程序 ............................................................................................................53 長(zhǎng)期股權(quán)投資審計(jì)程序 ................................................................................................................54 長(zhǎng)期債權(quán)投資審計(jì)程序 ................................................................................................................55 長(zhǎng)期投資減值準(zhǔn)備審計(jì)程序 ........................................................................................................56 固定資產(chǎn)及累計(jì)折舊審計(jì)程序 ....................................................................................................57 固定資產(chǎn)減值準(zhǔn)備審計(jì)程序 ........................................................................................................58 固定資產(chǎn)清理審計(jì)程序 ................................................................................................................59 工程物資審計(jì)程序 ........................................................................................................................60 在建工程審計(jì)程序 ........................................................................................................................61 在建工程減值準(zhǔn)備審計(jì)程序 ........................................................................................................62 無(wú)形資產(chǎn)審計(jì)程序 ........................................................................................................................63 無(wú)形資產(chǎn)減值準(zhǔn)備審計(jì)程序 ........................................................................................................64 長(zhǎng)期待攤費(fèi)用審計(jì)程序 ................................................................................................................65 短期借款審計(jì)程序 ........................................................................................................................66 應(yīng)付票據(jù)審計(jì)程序 ........................................................................................................................67 應(yīng)付賬款審計(jì)程序 ........................................................................................................................68 預(yù)收賬款審計(jì)程序 ........................................................................................................................69II / 121 應(yīng)付股利審計(jì)程序 ........................................................................................................................70 應(yīng)付工資審計(jì)程序 ........................................................................................................................71 應(yīng)付福利費(fèi)/職工福利及獎(jiǎng)勵(lì)基金審計(jì)程序 ...............................................................................72 應(yīng)交稅金審計(jì)程序 ........................................................................................................................73 其他應(yīng)交款審計(jì)程序 ....................................................................................................................75 其他應(yīng)付款審計(jì)程序 ....................................................................................................................76 預(yù)提費(fèi)用審計(jì)程序 ........................................................................................................................77 長(zhǎng)期借款審計(jì)程序 ........................................................................................................................78 應(yīng)付債券審計(jì)程序 ........................................................................................................................79 長(zhǎng)期應(yīng)付款審計(jì)程序 ....................................................................................................................80 專項(xiàng)應(yīng)付款審計(jì)程序 ....................................................................................................................81 股本審計(jì)程序 ................................................................................................................................82 實(shí)收資本審計(jì)程序 ........................................................................................................................83 資本公積審計(jì)程序 ........................................................................................................................84 盈余公積審計(jì)程序 ........................................................................................................................85 利潤(rùn)分配審計(jì)程序 ........................................................................................................................86 主營(yíng)業(yè)務(wù)收入審計(jì)程序 ................................................................................................................87 主營(yíng)業(yè)務(wù)成本審計(jì)程序 ................................................................................................................88 主營(yíng)業(yè)務(wù)稅金及附加審計(jì)程序 ....................................................................................................89 其他業(yè)務(wù)利潤(rùn)審計(jì)程序 ................................................................................................................90 營(yíng)業(yè)費(fèi)用審計(jì)程序 ........................................................................................................................91 管理費(fèi)用審計(jì)程序 ........................................................................................................................92 財(cái)務(wù)費(fèi)用審計(jì)程序 ................................................................................................