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會(huì)計(jì)手冊(cè)20xx1210簡(jiǎn)化版(已修改)

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【正文】 深圳 聚成企業(yè)管理顧問(wèn)有限公司 會(huì)計(jì)核算手冊(cè) 2020 年 12 月 1 目 錄 第一章 總 論 ...................................................................................................................................................... 1 第一節(jié) 目 的 ......................................................................................................................................................1 第二節(jié) 使用指南 ...............................................................................................................................................1 第三節(jié) 手冊(cè)維護(hù) ...............................................................................................................................................2 第二章 會(huì)計(jì)政策及會(huì)計(jì)估計(jì) .............................................................................................................................. 4 第一節(jié) 財(cái)務(wù)報(bào)表的編制基礎(chǔ) .........................................................................................................................4 一、會(huì)計(jì)年度 ................................................................................................................................................. 4 二、記賬本位幣 ............................................................................................................................................. 4 三、會(huì)計(jì)計(jì)量所運(yùn)用的計(jì)量基礎(chǔ) .............................................................................................................. 4 四、現(xiàn)金和現(xiàn)金等價(jià)物的構(gòu)成 .................................................................................................................. 4 第二節(jié) 基本會(huì)計(jì)政策及會(huì)計(jì)估計(jì) ................................................................................................................4 五、應(yīng)收款項(xiàng)及壞賬準(zhǔn)備 ........................................................................................................................... 4 六、存貨 .......................................................................................................................................................... 5 七、長(zhǎng)期股權(quán)投資 ........................................................................................................................................ 5 八、固定資產(chǎn)及在建工程 ........................................................................................................................... 6 九、無(wú)形資產(chǎn) ................................................................................................................................................. 7 十、長(zhǎng)期待攤費(fèi)用 ........................................................................................................................................ 7 十一、收入確認(rèn) ............................................................................................................................................. 7 十二、借款費(fèi)用 ............................................................................................................................................. 8 十三、維修及保養(yǎng)支出 ............................................................................................................................... 8 十四、研究及開(kāi)發(fā)費(fèi)用 ............................................................................................................................... 8 十五、資產(chǎn)減值準(zhǔn)備 .................................................................................................................................... 9 十六、所得稅 ................................................................................................................................................. 9 十七、外幣業(yè)務(wù) ............................................................................................................................................. 9 十八、預(yù)計(jì)負(fù)債及或有負(fù)債 ...................................................................................................................... 9 十九、關(guān)聯(lián)方 ............................................................................................................................................... 10 二十、股利分配 ........................................................................................................................................... 10 二十一、合并會(huì)計(jì)報(bào)表 ............................................................................................................................. 10 二十二、會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正 ........................................................................ 11 第三章 會(huì)計(jì)科目及使用說(shuō)明 ......................................................................................................................... 11 第一節(jié) 科目及代碼 .........................................................................................................................................11 第二節(jié) 會(huì)計(jì)科目使用說(shuō)明 ...........................................................................................................................15 一、資產(chǎn)類科目 ........................................................................................................................................... 15 二、負(fù)債類科目 ........................................................................................................................................... 36 三、共同類 .................................................................................................................................................... 47 四、所有 者權(quán)益類 ...................................................................................................................................... 49 五、成本類科目 ........................................................................................................................................... 54 六、損益類科目 ........................................................................................................................................... 56 第四章 公司財(cái)務(wù)報(bào)表 ....................................................................................................................................... 63 第一節(jié) 財(cái)務(wù)會(huì)計(jì)報(bào)告體系 .................................................
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