【正文】 ： ；:； 群：會(huì)計(jì)核算手冊(cè)2022 年 7 月目 錄第一章 總 論 ........................................................................................................................................1第一節(jié) 目 的 .......................................................................................................................................1第二節(jié) 使用指南 ................................................................................................................................2第三節(jié) 手冊(cè)維護(hù) ................................................................................................................................3第二章 會(huì)計(jì)政策及會(huì)計(jì)估計(jì) ..................................................................................................................5第一節(jié) 財(cái)務(wù)報(bào)表的編制基礎(chǔ) ............................................................................................................5一、會(huì) 計(jì) 年度 .....................................................................................................................................5二、 記賬 本位 幣 .................................................................................................................................5三、會(huì) 計(jì)計(jì) 量所運(yùn)用的 計(jì) 量基 礎(chǔ) .....................................................................................................5四、 現(xiàn) 金和 現(xiàn) 金等價(jià)物的構(gòu)成 .........................................................................................................5第二節(jié) 基本會(huì)計(jì)政策及會(huì)計(jì)估計(jì) ....................................................................................................6五、 應(yīng) 收款 項(xiàng) 及壞 賬 準(zhǔn) 備 .................................................................................................................6六、存 貨 .............................................................................................................................................7七、 長 期股 權(quán) 投 資 .............................................................................................................................7八、固定 資產(chǎn) 及在建工程 .................................................................................................................8九、無形 資產(chǎn) .....................................................................................................................................9十、 長 期待 攤費(fèi) 用 ...........................................................................................................................10十一、收入確 認(rèn) ...............................................................................................................................10十二、借款 費(fèi) 用 ...............................................................................................................................11十三、 維 修及保養(yǎng)支出 ...................................................................................................................11十四、研究及開 發(fā)費(fèi) 用 ...................................................................................................................12十五、 資產(chǎn) 減 值 準(zhǔn) 備 .......................................................................................................................12十六、所得稅 ...................................................................................................................................13十七、外 幣業(yè)務(wù) ...............................................................................................................................13十八、 預(yù)計(jì)負(fù)債 及或有 負(fù)債 ...........................................................................................................13十九、關(guān) 聯(lián) 方 ...................................................................................................................................13二十、股利分配 ...............................................................................................................................14二十一、合并會(huì) 計(jì)報(bào) 表 ...................................................................................................................14二十二、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 ....................................................................15第三章 會(huì)計(jì)科目及使用說明 ..............................................................................................................16第一節(jié) 科目及代碼 ..........................................................................................................................16第二節(jié) 會(huì)計(jì)科目使用說明 ..............................................................................................................19一、 資產(chǎn)類 科目 ...............................................................................................................................19二、 負(fù)債類 科目 ...............................................................................................................................59三、共同 類 .......................................................................................................................................78四、所有者 權(quán) 益 類 ...........................................................................................................................81五、成本 類 科目 ...............................................................................................................................89六、 損 益 類 科目 ...............................................................................................................................92第四章 公司財(cái)務(wù)報(bào)表 ........................................................................................................................105第一節(jié) 財(cái)務(wù)會(huì)計(jì)報(bào)告體系 ............................................................................................................105第二節(jié) 財(cái)務(wù)報(bào)表編制 ....................................................................................................................111一、 資產(chǎn)負(fù)債 表 .............................................................................................................................111二、利 潤 表 .....................................................................................................................................113三、 現(xiàn) 金流量表 ................................................